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<\/p>\nThe 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 \u2013 An Applied Study,” submitted by the student Alaa Hamid Saleh, in Discussion Hall No. (2).<\/p>\n
\u200bThe 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.<\/p>\n
\u200bThe 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.<\/p>\n
\u200bThe discussion committee consisted of: Professor Dr. Maher Ali Hussein \u2013 University of Mosul \/ College of Administration and Economics as a chairman, Professor Dr. Ali Ibrahim Hussein \u2013 University of Tikrit \/ College of Administration and Economics as a member, \u200bAssistant Professor Dr. Kubra Muhammad Taher Hamoudi \u2013 University of Mosul \/ College of Administration and Economics as a member,\u00a0 Assistant Professor Dr. Haitham Hashem Qasim \u2013 University of Mosul \/ College of Administration and Economics as a member, \u200bAssistant Professor Dr. Rafi Nizar Jamil \u2013 University of Mosul \/ College of Administration and Economics \u2013 Member and \u200bProfessor Dr. Luqman Muhammad Ayoub \u2013 University of Mosul \/ College of Administration and Economics as a member and supervisor.<\/p>\n
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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 \u2013 An Applied Study,” submitted by the student Alaa Hamid Saleh, in Discussion Hall No. (2). \u200bThe 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]<\/a><\/p>\n","protected":false},"author":17,"featured_media":54065,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-54057","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions"],"_links":{"self":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/54057","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/comments?post=54057"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/54057\/revisions"}],"predecessor-version":[{"id":54066,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/54057\/revisions\/54066"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/54065"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=54057"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=54057"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=54057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}