The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed on the morning of Wednesday, July 1, 2026, the doctoral dissertation titled: “The Role of Integrating Mandatory and Voluntary Disclosure in Enhancing the Value Relevance of Accounting Information and its Reflection on Financial Sustainability – An Applied Study,” submitted by the student Alaa Hamid Saleh, in Discussion Hall No. (2).

​The study aimed to explore the complementary relationship between mandatory and voluntary disclosure within the Iraqi banking environment, and to identify the key elements of disclosure that effectively contribute to enhancing the value relevance of accounting information. Furthermore, it aimed to measure the impact of integrated disclosure on the dimensions of financial sustainability, namely efficiency, solvency, profitability, and liquidity, as well as to analyze the mediating role of value relevance in transmitting the positive effect toward achieving financial sustainability.

​The study reached a set of important results, most notable of which was that the relationship between mandatory and voluntary disclosure represents a dynamic, complementary relationship; as mandatory disclosure establishes the basic framework for disclosure, while voluntary disclosure contributes to completing it and bridging informational gaps. The results also showed that integrated disclosure enhances the value relevance of accounting information and its reflection on the market price of the share, and contributes to improving operational efficiency, solvency, and profitability, thereby supporting the strength of the banks’ financial position and enhancing the achievement of financial sustainability by transforming accounting information into more rational investment decisions.

​The discussion committee consisted of: Professor Dr. Maher Ali Hussein – University of Mosul / College of Administration and Economics as a chairman, Professor Dr. Ali Ibrahim Hussein – University of Tikrit / College of Administration and Economics as a member, ​Assistant Professor Dr. Kubra Muhammad Taher Hamoudi – University of Mosul / College of Administration and Economics as a member,  Assistant Professor Dr. Haitham Hashem Qasim – University of Mosul / College of Administration and Economics as a member, ​Assistant Professor Dr. Rafi Nizar Jamil – University of Mosul / College of Administration and Economics – Member and ​Professor Dr. Luqman Muhammad Ayoub – University of Mosul / College of Administration and Economics as a member and supervisor.