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Type :thesis
Subject :HF Commerce
Main Author :Al-Waeli, Abbas Jumaah Jayed
Title :The impact of environmental disclosure on financial performance indicators of Iraqi industrial companies
Place of Production :Tanjong Malim
Publisher :Fakulti Pengurusan dan Ekonomi
Year of Publication :2023
Corporate Name :Universiti Pendidikan Sultan Idris
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Abstract : Universiti Pendidikan Sultan Idris
The main aim of this study is to determine the influence of environmental disclosure on financial performance of Iraqi industrial companies. This is because of the Iraqi Companies Law did not required for certain industries such as industrial companies to disclose their environmental information in annual reports. Furthermore, instability of the Iraq political system and exposure to a war also dedicated to less information disclosure practices in Iraqi companies. All these factors have been observed to significantly influences on the industrial company’s performance. A Legitimacy Theory has been adopted to explore the relationship between environmental disclosure and financial performance, using quantitative approach and purposive sampling was utilized as the main research design. The data was collected from 25 manufacturing companies listed on the Iraq Stock Exchange (ISX) and the oil sector from 2015 to 2019. The data was analyzed through descriptive statistics, univariate statistics, regression analysis and content analysis of the companies’ annual reports using Eviews. The main results showed environmental disclosure (β= 0.265, p-value

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