A PhD dissertation at the University of Basrah examines the impact of integrated accounting disclosure on financial performance and market value

A Phd. dissertation at the College of Administration and Economics, University of Basrah, investigated the impact of integrated accounting disclosure on the financial performance and market value of companies.
The dissertation, submitted by student Ali Fadhil Jaber, aimed to examine the impact of accounting disclosure and determine the nature of this impact in both the short and long term.
The dissertation employed both deductive and inductive methodologies, developed a quantitative index for integrated reporting disclosure, and analyzed the annual reports of 40 Iraqi, Emirati, Saudi, and Jordanian companies for the period 2016–2024. Panel data analysis and the ARDL model were also utilized.
The dissertation concluded that integrated accounting disclosure has a significant impact on the financial performance and market value of companies, with the impact varying according to the country and time period.
The dissertation recommended adopting the proposed model and supporting integrated disclosure practices to enhance corporate transparency, investor confidence, and the efficiency of economic decisions.