نحو بناء مؤشر مقترح للإفصاح المحاسبي و التوكيد عن انبعاثات غازات الاحتباس الحراري : دراسة تجريبية في سوق العراق المالي

Joint Authors

يوسف، إبتهاج إسماعيل يعقوب
القيسي، إيناس عبد الرحمن

Source

مجلة كلية بغداد للعلوم الاقتصادية الجامعة : مجلة علمية محكمة نصف سنوية تعنى بالدراسات و البحوث الاقتصادية و الإدارية و المعلوماتية

Publisher

Baghdad College of Economic Sciences University

Publication Date

2020-12-31

Country of Publication

Iraq

No. of Pages

18

Main Subjects

Financial and Accounting Sciences

Topics

• Markets
• Global warming
• Financial statements
• Industries
• International markets
• Greenhouse gases

English Abstract

Disclosure and confirmation of greenhouse gas emissions reports is a real challenge for accountants and auditors, and in two directions the first direction is the role that accountants can play in achieving sustainability, while the second trend in the assurance provided by auditors is to add a degree of confidence in These reports and research interest in the areas of disclosure of greenhouse gas emissions are one of the most important issues of concern to the world today because of the challenges and risks that extend to future generations and in many respects the research aims to move towards finding a proposed entry point to enhance disclosure.

In the Iraqi stock market by building an index to disclose greenhouse gas emissions and in accordance with the global proposals for initiatives to reduce greenhouse gas through (31), as well as to go into the requirements of emphasizing greenhouse gas emission reports and in accordance with the standard of audit International emphasis (3410) to provide confidence and credibility with the reports due to the increasing demand of stakeholders and their awareness of the importance of disclosing companies financial reports on the strategic effects of their business on climate and responding to global disclosure requirements in international markets.

Sample of companies listed within the industrial sector to find that there is a weakness in disclosure and the sample can be classified among start-ups according to the strategies of disclosure of greenhouse gas emissions according to the classification (Bui & Flowler, 2015) due to the ence of mandatory or voluntary instructions Disclosure in the financial market as instructions No.

8 for the year (2011) and recommended the issuance of new instructions for mandatory disclosure of global warming in financial reports on the Iraqi stock market and the application of the international audit and emphasis standard (3410).

Data Type

Conference Papers

Record ID

BIM-1261586

• APA
• MLA
• AMA