Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
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All Journal International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting
Ali Ibrahim Ahmed
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Impact Of Sustainability Disclosure On The Transparency Of Financial Performance In Iraqi Banks Mohammed Ahmed Mhmood; Ali Ibrahim Ahmed
International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i4.289

Abstract

The aim of the research is to study the impact of sustainability disclosure on financial performance transparency by applying it to a sample of Iraqi banks listed on the Iraq Stock Exchange (Al-Ahli Bank of Iraq, Gulf Commercial Bank, Mansour Investment Bank, Baghdad Bank), and sustainability disclosure was measured through the index (social disclosures, environmental disclosures, economic disclosures), and to achieve the objectives and hypothesis of the research, (178) questionnaires were distributed to bank employees, while the multiple regression method was used to test the impact of sustainability disclosure on financial performance transparency, and the research results reached the existence of banks' disclosure of sustainability aspects in their reports, which increases the awareness, perception and confidence of users of these reports, and increases the transparency of their financial performance and efficiency, in addition to the fact that banks with high profitability are more likely to apply the sustainability report in order to increase the transparency of their financial performance, in addition to the bank's economic and financial capabilities and size, confirming its need to prepare sustainability disclosure reports in order to increase investor confidence, which in turn leads to increasing the transparency of sustainability disclosure and improving its financial performance.
The Impact Of Applying Digital Transformation On The Effectiveness Of Accounting Information an Analytical Study Of The Opinions Of a Sample Of Employees In Private Banks In Baghdad Governorate Ali Ibrahim Ahmed; Mohammed Ahmed Mhmood
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i4.288

Abstract

The current research aims to measure the impact of applying digital transformation represented by (technologies, digitization of operations, databases, human cadres) on the effectiveness of accounting information represented by (appropriateness of accounting information, and reliability of accounting information), among a sample of employees in private banks in Baghdad Governorate, with a strength of (183) employees. In order to achieve the research objective, the questionnaire was adopted to collect data related to the research variables, and the descriptive analytical approach was adopted in the research and then analyzed by adopting some statistical methods such as (arithmetic mean, standard deviation, linear correlation coefficient, simple and multiple regression coefficient), and the results were reached using statistical programs such as (SPSS.V.29) and (Amos.V.26) to analyze the data to reach the conclusions, the most prominent of which was that digital transformation contributes to completing routine operations, reducing the time required to complete tasks, increasing accuracy in operations, and reducing human errors through the use of digital systems.
Co-Authors Mohammed Ahmed Mhmood