tailieunhanh - The impact of sustainability reporting on profitability in Iraq stock exchange: Role of the transparency as moderating variable

This study has examined moderating impact of transparency on relation between the sustainability reporting disclosure on profitability. The study’s statistical population consisted of listed companies in Iraq Stock Exchange for period 2014 to 2017, which in this study content of 25 corporation sample was analyzed to assess the level of corporations’ disclosing sustainability reporting through annual reports on the activities of the board. Secondary data from annual report of Iraq corporations were used actualize the research objectives In this study. |

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