The Impact of Integrated Reports on Improving the Value of the Economic Unit: An Analytical Study of the Opinions of a Sample of Academics and Professionals in Erbil
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Abstract
In light of the rapid developments in the business environment, there has been an urgent need to adopt more comprehensive reporting models that integrate both financial and non-financial dimensions, which is what integrated reporting offers in contrast to traditional financial reports. This study aims to analyze the impact of integrated reports on enhancing the value of the economic unit through an analytical study of the opinions of a sample of 62 academics and professionals in the city of Erbil. The quantitative analytical approach was employed, relying on a questionnaire that included two main axes: the first addressed financial and non-financial activities within integrated reports, and the second focused on the value of the economic unit. The study's hypotheses were tested using appropriate statistical tools within the SPSS V27 program. The findings revealed a statistically significant positive relationship between the adoption of integrated reports and the improvement of the economic unit's value, whether through financial or non financial information. This underscores the importance of adopting integrated reporting to achieve comprehensive disclosure and enhance stakeholder trust. The study recommends spreading the culture of integrated reporting and strengthening the organizational infrastructure necessary for its implementation in Iraqi institutions.
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