College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the doctoral thesis tagged “A proposed model to measure the effectiveness of narrative disclosure and its impact on integrated reporting to reduce the asymmetry of accounting information: A study of a sample of companies listed in Iraq for securities”

Part of it was attended by the Dean of the Faculty, Prof. Dr. Thaeir Ahmed Saadoon Al-Samman, and the Assistant for Administrative Affairs.

The current study targeted … Which was submitted by the student “Heba Qutayba Mohammed” in the Accounting Department to: Presenting a proposed model that shows the effectiveness of narrative disclosure in the light of integrated reporting and the impact of this model in reducing the phenomenon of asymmetry of accounting information, and demonstrating the effectiveness of narrative disclosure in promoting integrated reporting by feeding the descriptive side of reporting with all elements.

The study reached a set of conclusions, the most important of which are: Narrative disclosure is an essential part of integrated reporting in providing explanation, clarification and analysis of the company’s financial position, as well as providing additional information with a social, inter-economic, governance, and strategic dimension.

The discussion committee was headed by Prof. Dr. Sattam Saleh Hussein Mahmoud from the University of Tikrit, and the membership of Assistant Professor Dr. Sinan Zuhair Muhammad Jameel, Assistant Professor Dr. Ali Malallah Abdullah, Assistant Professor Dr. Saif Al-Din Amjad Ismail, Assistant Professor Dr. Abdul Wahid Ghazi Muhammad and the membership and supervision of Prof. Dr. Ziad Hashem Yahya Al-Sakka.