The Effect Of Integrated Reporting In Enhancing The Predictive Value Of Accounting Information

Abstract

The paper aims to present and analyze the concept and measure each of the integrated reporting and the predictive ability of accounting information. The research also aims to measure the impact of integrated reporting in enhancing the predictive ability of accounting information by relying on the data and information of the annual financial reports of a sample of banks whose shares are listed on the Iraq Stock Exchange, represented by (15) banks for the period (2011-2020). The binary scale (0-1) was used to measure the integrated reporting of the research sample banks. And (regression equation and standard deviation for the accuracy of estimation error) to measure the predictive ability of accounting information. The approved statistical tests were conducted using the Statistical Package for Social Sciences (SPSS) program. Among the most important findings of the research is that the level of integrated reporting in the research sample banks is within the acceptable level. The investment company's decisions, in particular, are affected by the characteristics of accounting information, which includes the predictive ability of accounting information for predictions that help management and users to predict the expected profits and market share in the future. The specialized authorities should intensify efforts to increase interest in the content of the elements of integrated reporting and the items that each element includes, given the benefits that this poses. As well as showing greater interest in the predictive ability of accounting information because of its role in predicting future events and assisting users of that information in rationalizing their decisions and the possibility of choosing between available investment opportunities more appropriately.