The effect of narrative disclosure on impression management: An applied study in a sample of Iraqi banks
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Abstract
The research aims to test the effect of narrative disclosure on impression management in banks registered in the Iraq Stock Exchange, using a sample of (10) banks listed in the Iraq Stock Exchange for the period (2013-2022). The research sample was chosen for two main reasons. The first is the continuity of the banks in the research sample. By continuing to disclose during the research period, and the second is the availability of data measuring the two variables in those banks.
The descriptive and applied approach to the data and information contained in the banks’ financial reports. The research sample also used ready-made software, which is MS Excel, SPSS, to test hypotheses and answer questions related to the research problem and reach the goals. The research reached a set of results, the most important of which is the presence of a significant effect of narrative disclosure on practices. Impression management with its three metrics (performance comparison scale, profit number selection scale, and readability scale).
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