How to cite this paper
Jaff, R., Al-Kake, F & Hamawandy, N. (2021). The impact of the sustainable development dimensions on the quality of financial reports.Accounting, 7(2), 363-372.
Refrences
Ahmed, D. M., & Al-Kake, F. (2019). Application of accrual basis in the public sector and its role in providing useful information exploratory study of a sample of academic specialists in the Kurdistan Region of Iraq. Qalaai Zanist Journal, 4(1), 1012-1049..
Al-Ani, T. A., Vaddadi, K. M., & Surarchith, N. K. (2018). The analysis of corporate social responsibility in one of the private universities in Kurdistan Region of Iraq. Archives of Business Research, 6(2).
Abdullah, R., & Jaf, S. (2015). The role of mark to market on the properties of accounting information in Kurdistan International Bank. Research Journal of Finance and Accounting, 6(4), 181–195.
Abdullah, R., Jaf, S., & Xinping, X. (2011). Possibility Realized Competitive Advantage By Strategic Information Systems Evidence From Iraqi Banks (No. 2011-020-151). Conference Master Resources.
Jaf, R. A., Sabr, S. A., & Nader, K. A. (2015). Impact of management accounting techniques on achieve competitive advantage. Research Journal of Finance and Accounting, 6(4), 84-99..
Jaf, R. A. S., Xinping, X., & Jaf, S. A. S. (2012, January). The effect of the Strategic Information Systems (SIS) on the achievement competitive advantage practical in samples of iraqi banks. In 2012 Second International Conference on Intelligent System Design and Engineering Application (pp. 954-959). IEEE.
Ibrahim, S. A. (2015). The Impact of Foreign Direct Investment on Economic Growth in Nigeria. Information Management and Business Review, 7(4), 90-97.
Baban, & Hasan, N. N. (2019). Impact of the foreign direct investment on the economy of the United Kingdom. International Journal of Psychosocial Rehabilitation, 23(2), 743–763. https://doi.org/10.37200/IJPR/V23I2/PR190328
Hasan, N., Omer, A. J., Othman, B., Perot, K. A., Majid, A. A., & Kareem, F. A. (2019). Macroeconomic determinates of stock price for industrial companies listed in istanbul stock exchange. International Journal of Psychosocial Rehabilitation, 23(2), 947–963. https://doi.org/10.37200/IJPR/V23I2/PR190342
Ogiemwonyi , Hamawandy, H. (2020). The relationship between service quality dimensions and customer satisfaction towards hypermarket in Malaysia. International Journal of Psychosocial Rehabilitation, 24(5), 2062–2071. https://doi.org/10.37200/ijpr/v24i5/pr201904
Ogiemwonyi, O., Harun, A., Othman, B., Ismael, D., Alam, M. N., & Hamawandy, N. M. (2020). Analyzing Issues and Challenges on Environmentally Supportive Behaviour Among Malaysian and Nigerian Consumers. Sci.Int.(Lahore), ISSN 1013-5316, 32(1), 87–92. http://www.sci-int.com/pdf/637182281460007063.pdf
Shezad, H., & Omer, R. (2020). Role of internal and external audit in public sector governance. A case study of Kurdistan regional government. International Journal of Advanced Science and Technology, 29(8 Special Issue), 1452–1462.
Albu, N., Albu, C. N., Gĭrbină, M. M., & Sandu, M. I. (2011). The implications of corporate social responsibility on the accounting profession: The case of Romania. Amfiteatru Economic, 13(29), 221 -234.
AL-Kake, F. R. A. (2019). Problems of Internal Auditing in the Educational Sector.
Al-kake, F. A. K., & Ahmed, D. M. (2019). The role of the Sarbanes-Oxley Act (Sox) in reducing agency costs exploratory study of a sample of auditors in the Kurdistan Region of Iraq. Qalaai Zanist Journal, 4(2), 637-673.
Annual Financial Reports (2012-2018) from Iraqi commercial banks listed in Baghdad Stock Exchange available at - http://www.isx-iq.net/isxportal/portal/homePage.html.
Aras, G., & Crowther, D. (2009). Corporate sustainability reporting: a study in disingenuity?. Journal of Business Ethics, 87(1), 279.
Barth, M. E., Landsman, W. R., & Lang, M. H. (2008). International accounting standards and accounting quality. Journal of Accounting Research, 46(3), 467-498.
Beest, F. V., Braam, G. J. M., & Boelens, S. (2009). Quality of financial reporting: Measuring qualitative characteristics. Nijmegen Center for Economics (NICE) Working Paper, 9 (108), 1-41.
Cheung, E., Evans, E., & Wright, S. (2010). An historical review of quality in financial reporting in Australia. Pacific Accounting Review, 22(2), 147-169.
Dhaimesh, O. H., & Al Zobi, M. K. (2019). The effect of sustainability accounting disclosures on financial performance: an empirical study on the Jordanian banking sector. Banks and Bank Systems, 14(2), 1- 8.
Dixit, P., Al-Kake, F., & Ahmed, R. R. (2019). A critical review over the role of micro-finance institution and its relevance in Growing Indian Economy. Russian Journal of Agricultural and Socio-Economic Sciences.
Field, A. (2009). Discovering statistics using SPSS:(and sex and drugs and rock'n'roll). Sage.
Goel, S. (2012). Financial reporting–the old age tussle between legality and quality in context of rarnings Management. Procedia Economics and Finance, 3, 576-581.
Hamdan, A. M. M., Abzakh, M. H., & Al-Ataibi, M. H. (2011). Factors influencing the level of accounting conservatism in the financial statements. International Business Research, 4(3), 145-155.
Hu, J., Li, A. Y., & Zhang, F. F. (2014). Does accounting conservatism improve the corporate information environment?. Journal of international accounting, Auditing and Taxation, 23(1), 32-43.
Inkiläinen, Z. A. (2017). The effect of accounting conservatism and its impacts on the fair value of the corporation. Middle East Comprehensive Journal For Education And Science Publications (MECSJ), 62.
Jaf, R. A., Shatnawi, H. & Al-Kake, F. (2019). The impact of strategic analysis for operating income on the performance evaluation case study on Baghdad soft drink company. International Conference on Accounting, Business, Economics and Politics, ICABEP, 414-423.
Kevin, K., & Vicki, W. (2008). Earnings Quality and Future Capital Investment: Evidence from Discretionary Accruals. Haas School of Business University of California at Berkeley, Mcdonough School of Business Georgetown University, no line Avalable at: www. ssm. com.
Laptes, R., & Sofian, I. (2016). A new dimension of the entities' financial reporting: Integrated Reporting. Bulletin of the Transilvania University of Brasov. Economic Sciences. Series V, 9(2), 239.
Malo-Alain, A. M., Melegy, M. M. A. H., & Ghoneim, M. R. Y. (2019). The effects of sustainability disclosure on the quality of financial reports in Saudi business environment. Academy of Accounting and Financial Studies Journal, 23(5).
Moneva J.M., ArchelP and Correa, C. (2006). GRI and the camouflaging of corporate unsustainability. Accounting Forum, 30 (2), 121-137.
NawzadSabir, M., Othman, B., Kake, F. A., & Rashid, W. (2019). The Influence of Entrepreneurship Characteristics on Attitude towards Knowledge Commercialization. International Journal of Psychosocial Rehabilitation, 23(02).
Othman, B. J., Al-Kake, F., Diah, M. L. M., Othman, B., & Hasan, N. M. (2019). This study examines the antecedents and the effects of knowledge management and information technology in the manufacturing industry. International Journal of Psychosocial Rehabilitation, 23(02).
Platonova, E., Asutay, M., Dixon, R., & Mohammad, S. (2018). The impact of corporate social responsibility disclosure on financial performance: Evidence from the GCC Islamic banking sector. Journal of Business Ethics, 151(2), 451-471.
Rusady, W. P., & Prasetyo, A. B. (2018). Effect of corporate governance and disclosure of corporate social responsibility on the quality of financial statements. InFestasi (Journal Bisnis dan Akuntansi), 14(2), 146-153.
Sabir, M. N., Rashid, W. N., Al-Kake, F., & Othman, B. (2019). Entrepreneurship characteristics and attitude towards knowledge commercialization: Evidence from Malaysia. International Journal of Psychosocial Rehabilitation, 23(02).
Sebhatu, S. P., & Enquist, B. (2007). ISO 14001 as a driving force for sustainable development and value creation. The TQM Magazine, 19(5),
Simnett, R., Vanstraelen, A., & Chua, W. F. (2009). Assurance on sustainability reports: An international comparison. The Accounting Review, 84(3), 937-967.
Xio and Min. (2011). The quality of financial reporting in China: An examination from an accounting restatement perspective China. Journal of Accounting Research, 4(4), 167–196.
Al-Ani, T. A., Vaddadi, K. M., & Surarchith, N. K. (2018). The analysis of corporate social responsibility in one of the private universities in Kurdistan Region of Iraq. Archives of Business Research, 6(2).
Abdullah, R., & Jaf, S. (2015). The role of mark to market on the properties of accounting information in Kurdistan International Bank. Research Journal of Finance and Accounting, 6(4), 181–195.
Abdullah, R., Jaf, S., & Xinping, X. (2011). Possibility Realized Competitive Advantage By Strategic Information Systems Evidence From Iraqi Banks (No. 2011-020-151). Conference Master Resources.
Jaf, R. A., Sabr, S. A., & Nader, K. A. (2015). Impact of management accounting techniques on achieve competitive advantage. Research Journal of Finance and Accounting, 6(4), 84-99..
Jaf, R. A. S., Xinping, X., & Jaf, S. A. S. (2012, January). The effect of the Strategic Information Systems (SIS) on the achievement competitive advantage practical in samples of iraqi banks. In 2012 Second International Conference on Intelligent System Design and Engineering Application (pp. 954-959). IEEE.
Ibrahim, S. A. (2015). The Impact of Foreign Direct Investment on Economic Growth in Nigeria. Information Management and Business Review, 7(4), 90-97.
Baban, & Hasan, N. N. (2019). Impact of the foreign direct investment on the economy of the United Kingdom. International Journal of Psychosocial Rehabilitation, 23(2), 743–763. https://doi.org/10.37200/IJPR/V23I2/PR190328
Hasan, N., Omer, A. J., Othman, B., Perot, K. A., Majid, A. A., & Kareem, F. A. (2019). Macroeconomic determinates of stock price for industrial companies listed in istanbul stock exchange. International Journal of Psychosocial Rehabilitation, 23(2), 947–963. https://doi.org/10.37200/IJPR/V23I2/PR190342
Ogiemwonyi , Hamawandy, H. (2020). The relationship between service quality dimensions and customer satisfaction towards hypermarket in Malaysia. International Journal of Psychosocial Rehabilitation, 24(5), 2062–2071. https://doi.org/10.37200/ijpr/v24i5/pr201904
Ogiemwonyi, O., Harun, A., Othman, B., Ismael, D., Alam, M. N., & Hamawandy, N. M. (2020). Analyzing Issues and Challenges on Environmentally Supportive Behaviour Among Malaysian and Nigerian Consumers. Sci.Int.(Lahore), ISSN 1013-5316, 32(1), 87–92. http://www.sci-int.com/pdf/637182281460007063.pdf
Shezad, H., & Omer, R. (2020). Role of internal and external audit in public sector governance. A case study of Kurdistan regional government. International Journal of Advanced Science and Technology, 29(8 Special Issue), 1452–1462.
Albu, N., Albu, C. N., Gĭrbină, M. M., & Sandu, M. I. (2011). The implications of corporate social responsibility on the accounting profession: The case of Romania. Amfiteatru Economic, 13(29), 221 -234.
AL-Kake, F. R. A. (2019). Problems of Internal Auditing in the Educational Sector.
Al-kake, F. A. K., & Ahmed, D. M. (2019). The role of the Sarbanes-Oxley Act (Sox) in reducing agency costs exploratory study of a sample of auditors in the Kurdistan Region of Iraq. Qalaai Zanist Journal, 4(2), 637-673.
Annual Financial Reports (2012-2018) from Iraqi commercial banks listed in Baghdad Stock Exchange available at - http://www.isx-iq.net/isxportal/portal/homePage.html.
Aras, G., & Crowther, D. (2009). Corporate sustainability reporting: a study in disingenuity?. Journal of Business Ethics, 87(1), 279.
Barth, M. E., Landsman, W. R., & Lang, M. H. (2008). International accounting standards and accounting quality. Journal of Accounting Research, 46(3), 467-498.
Beest, F. V., Braam, G. J. M., & Boelens, S. (2009). Quality of financial reporting: Measuring qualitative characteristics. Nijmegen Center for Economics (NICE) Working Paper, 9 (108), 1-41.
Cheung, E., Evans, E., & Wright, S. (2010). An historical review of quality in financial reporting in Australia. Pacific Accounting Review, 22(2), 147-169.
Dhaimesh, O. H., & Al Zobi, M. K. (2019). The effect of sustainability accounting disclosures on financial performance: an empirical study on the Jordanian banking sector. Banks and Bank Systems, 14(2), 1- 8.
Dixit, P., Al-Kake, F., & Ahmed, R. R. (2019). A critical review over the role of micro-finance institution and its relevance in Growing Indian Economy. Russian Journal of Agricultural and Socio-Economic Sciences.
Field, A. (2009). Discovering statistics using SPSS:(and sex and drugs and rock'n'roll). Sage.
Goel, S. (2012). Financial reporting–the old age tussle between legality and quality in context of rarnings Management. Procedia Economics and Finance, 3, 576-581.
Hamdan, A. M. M., Abzakh, M. H., & Al-Ataibi, M. H. (2011). Factors influencing the level of accounting conservatism in the financial statements. International Business Research, 4(3), 145-155.
Hu, J., Li, A. Y., & Zhang, F. F. (2014). Does accounting conservatism improve the corporate information environment?. Journal of international accounting, Auditing and Taxation, 23(1), 32-43.
Inkiläinen, Z. A. (2017). The effect of accounting conservatism and its impacts on the fair value of the corporation. Middle East Comprehensive Journal For Education And Science Publications (MECSJ), 62.
Jaf, R. A., Shatnawi, H. & Al-Kake, F. (2019). The impact of strategic analysis for operating income on the performance evaluation case study on Baghdad soft drink company. International Conference on Accounting, Business, Economics and Politics, ICABEP, 414-423.
Kevin, K., & Vicki, W. (2008). Earnings Quality and Future Capital Investment: Evidence from Discretionary Accruals. Haas School of Business University of California at Berkeley, Mcdonough School of Business Georgetown University, no line Avalable at: www. ssm. com.
Laptes, R., & Sofian, I. (2016). A new dimension of the entities' financial reporting: Integrated Reporting. Bulletin of the Transilvania University of Brasov. Economic Sciences. Series V, 9(2), 239.
Malo-Alain, A. M., Melegy, M. M. A. H., & Ghoneim, M. R. Y. (2019). The effects of sustainability disclosure on the quality of financial reports in Saudi business environment. Academy of Accounting and Financial Studies Journal, 23(5).
Moneva J.M., ArchelP and Correa, C. (2006). GRI and the camouflaging of corporate unsustainability. Accounting Forum, 30 (2), 121-137.
NawzadSabir, M., Othman, B., Kake, F. A., & Rashid, W. (2019). The Influence of Entrepreneurship Characteristics on Attitude towards Knowledge Commercialization. International Journal of Psychosocial Rehabilitation, 23(02).
Othman, B. J., Al-Kake, F., Diah, M. L. M., Othman, B., & Hasan, N. M. (2019). This study examines the antecedents and the effects of knowledge management and information technology in the manufacturing industry. International Journal of Psychosocial Rehabilitation, 23(02).
Platonova, E., Asutay, M., Dixon, R., & Mohammad, S. (2018). The impact of corporate social responsibility disclosure on financial performance: Evidence from the GCC Islamic banking sector. Journal of Business Ethics, 151(2), 451-471.
Rusady, W. P., & Prasetyo, A. B. (2018). Effect of corporate governance and disclosure of corporate social responsibility on the quality of financial statements. InFestasi (Journal Bisnis dan Akuntansi), 14(2), 146-153.
Sabir, M. N., Rashid, W. N., Al-Kake, F., & Othman, B. (2019). Entrepreneurship characteristics and attitude towards knowledge commercialization: Evidence from Malaysia. International Journal of Psychosocial Rehabilitation, 23(02).
Sebhatu, S. P., & Enquist, B. (2007). ISO 14001 as a driving force for sustainable development and value creation. The TQM Magazine, 19(5),
Simnett, R., Vanstraelen, A., & Chua, W. F. (2009). Assurance on sustainability reports: An international comparison. The Accounting Review, 84(3), 937-967.
Xio and Min. (2011). The quality of financial reporting in China: An examination from an accounting restatement perspective China. Journal of Accounting Research, 4(4), 167–196.