Purpose: The aim of this study is to demonstrate the impact that integrated reports on quality financial report by analyzing relationship between them. current aims It applies it 132 companies listed in Iraq Stock Exchange for year 2022. Theoretical framework: nature reports: Company are an essential means through which decision-making information can be delivered stakeholders. So corporate mus...

This study investigates the impact of the quality of disclosures of financial reports of the listed firms in Taiwan under her first full adoption of International Financial Reporting Standards (IFRS) in 2013. We select the semi-annual reports of firms in the three main industry sectors of high technology, financial service, and biotechnology representing 80% of the capital market in the first y...

KEY FINDINGS (1) While quality performance measurement and reporting have the potential to improve the quality of health care and reduce costs, these activities can pose a significant administrative and financial burden on participating hospitals. (2) Hospitals are adopting a variety of strategies to manage quality measurement and reporting demands. (3) Better coordination may be the key to suc...

After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European-listed companies, a number of European countries still require the use of local standards in the preparation of legal entity financial statements. This study investigates whether this requirement can be explained by a low demand for high-quality financial reporting and an orien...