أثر استقلالية مجلس الإدارة في دعم الإفصاح المحاسبي عن معلومات الاستدامة و انعكاسها في الأداء المالي : دراسة تجريبية باستخدام تحليل مغلف البيانات

الملخص EN

The research aims to test the effect of the independence of the Board of Directors in disclosing sustainability information and its reflection on the financial performance of banks listed on the Iraq Stock Exchange for the period from 2014 to 2018.

The research addressed a method of content analysis of the annual financial lists of the 12 banks.

Using the models regression simple and correlation add to method of Data Envelopment Analysis DEA.

The study concluded that there is a significant relationship and impact of the Board's independence in supporting the disclosure of sustainability information and financial performance, and the study also found a positive impact of the disclosure of sustainability information on the financial performance.

And that the impact of the board independence of directors on financial performance increases when mediating the disclosure of sustainability information.