MASTER THESIS AT THE UNIVERSITY OF BASRAH EXAMINES THE INTEGRATION OF VOLUNTARY DISCLOSURE AND INTERNATIONAL FINANCIAL REPORTING STANDARDS

A master’s thesis at the University of Basra’s College of Administration and Economics examined the integration between voluntary disclosure and International Financial Reporting Standards and its impact on firm value.
The thesis, presented by student Ali Hussein Madi, aimed to analyze the integrative relationship between voluntary disclosure and the adoption of International Financial Reporting Standards, as well as to determine their effect on firm value.
The study involved an analysis of Iraqi banks and a comparison with Saudi banks over the period from 2008 to 2022.
The findings revealed a weak integrative relationship within Iraqi banks, in contrast to a positive, integrative relationship observed in Saudi banks, which contributed to increased firm value.
The thesis recommended enhancing the implementation of international standards, improving voluntary disclosure practices, and providing training for accounting and auditing personnel.