جودة معلومات التقارير الشاملة وتأثيرها على كلفة رأس المال

Abstract EN

The business environment is witnessing rapid developments as a result of many developments (technological, social, environmental, and global economic openness) that have been reflected in the accounting profession, and this was evident in the difference in the bases of measurement and reporting, as its function is no longer limited to measuring and reporting on the financial performance of the economic unit, but rather its functions have multiplied.

to include how the economic unit deals with financial and non-financial facts, as well as the concern of professional organizations in the need to standardize accounting practices in various countries by setting international accounting standards that contribute to improving the quality of information by providing standardized comparable reports that contribute to encouraging foreign investment.

therefore, the importance of the research lies as it aims to improve the quality of accounting information by preparing a proposed model for international comprehensive reports in the application of international accounting and financial reporting standards, including the dimensions of sustainability accounting (economic, environmental, social, technological, governance, risks) that lead to reducing information risk and encouraging investors want to invest with lower profits and lenders to lend at lower interest rates, thus lowering the cost of capital.