Vol. 20, N°4 (2025)

60

25

The Impact of Disclosure Using Integrated Reports on Financial Performance In Iraqi Islamic Banks- The Moderating Role Of Central Bank Supervision

Résumé

This study aimed to identify the impact of disclosure using integrated reports on improving financial performance in Iraqi Islamic banks. The moderating role: Central Bank supervision. The study followed the descriptive-analytical approach, where data were collected from the annual financial reports of Iraqi Islamic banks for the years 2018-2023. The study population represented Iraqi Islamic banks. The study sample was a comprehensive survey consisting of all (21) banks. The statistical analysis program (STATA) was used to conduct the statistical analysis process, which was carried out through a number of statistical methods, such as descriptive statistics to identify arithmetic means and standard deviations. Correlation coefficients, Pearson's correlation, variance inflation coefficient test, normal distribution test, and time-series analysis were also used to test the study hypotheses.

The study results showed no statistically significant impact of disclosure using integrated reports in all their combined dimensions on the financial performance of Iraqi Islamic banks. The study recommended focusing on disclosing actual performance and making it the center of accounting disclosure, and linking it directly to financial performance reports.

Comment citer cet article

مصعب عبدالله الصباغ و أنيس بن عمر (2025) " أثر الافصاح باستخدام التقارير المتكاملة في تحسين الاداء المالي في المصارف الاسلامية العراقية: الدور المعدل لرقابة البنك المركزي" المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 20، العدد 4 ديسمبر ، ص72-95.