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 [Read More]