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p-Index From 2021 - 2026
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All Journal Journal of Accounting and Digital Finance
Ahmed Kadhim Idan
Al-Furat Al-Awsat Technical University – Al-Musayyib Technical Institute
Economics, Econometrics & Finance Social Sciences

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The role of electronic disclosure in financial reputation: An analytical study of a sample of iraqi banks Ahmed Kadhim Idan; Ali Taha Yaseen
Journal of Accounting and Digital Finance Vol. 6 No. 2 (2026): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v6i2.3306

Abstract

This study examines the impact of electronic disclosure on the financial reputation of Iraqi private banks. The study takes a descriptive-analytical approach and is conducted with a sample of Iraqi private banks, including managers, accountants, and auditors. Data were collected through a structured questionnaire distributed via an online survey link, and electronic disclosure was tested as the independent variable. Financial reputation was then examined as the dependent variable, with Financial Performance and Stability, Governance and Transparency, and Honesty and Creditworthiness as the independent variables. The results show that Electronic Disclosure is positively and statistically significant for Financial Reputation. The three dimensions of Electronic Disclosure are also important for Financial Reputation, and we conclude that Comprehensiveness and Content Quality are the most important. This implies that stakeholders are very interested in having all the information about a bank's financials when forming their opinions of a bank's reputation.
Co-Authors Ali Taha Yaseen