Mandatory Disclosure of Sustainability Versus Voluntary Disclosure in the Iraqi Environment
Ahmed Sweileh Tarkh
University of Fallujah, College of Administration and Economics, Department Banking and Finance, Iraq
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http://doi.org/10.37648/ijps.v17i01.018
Abstract
The research aimed to study the mandatory disclosure of environmental and economic sustainability information by focusing on the usefulness of the information disclosed by economic units, and on the decision-making process. A targeted sample of academics and specialized professionals was taken. To reach the results, a questionnaire was designed according to the five-point Likert scale, consisting of fifteen questions. 125 questionnaire forms were distributed, and 103 valid answers were obtained.
Keywords:
mandatory disclosure; voluntary disclosure; sustainability.
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