{"id":6655,"date":"2025-07-03T12:49:02","date_gmt":"2025-07-03T09:49:02","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=6655"},"modified":"2025-07-08T13:17:32","modified_gmt":"2025-07-08T10:17:32","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-the-impact-of-voluntary-accounting-disclosure","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=6655","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies Discusses the Impact of Voluntary Accounting Disclosure"},"content":{"rendered":"

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Institute media<\/strong><\/span><\/h3>\n

The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (The Impact of Voluntary Accounting Disclosure on Banking Sources of Financing -An Applied Study) for the student\u00a0\u00a0 Ahmed Abd Ahmed Shihab\u00a0 to obtain a higher diploma equivalent to a master\u2019s degree in banks and grants its holder All rights and privileges of a master’s degree.<\/strong><\/span><\/h3>\n

The study aimed to demonstrate the impact of voluntary accounting disclosure on bank financing sources in the Iraqi environment. Voluntary accounting disclosure is a modern accounting tool that aims to enhance transparency and reduce the information gap between bank management and stakeholders by providing additional financial and non-financial information not required by legislation.<\/strong><\/span><\/h3>\n

The study found significant variations in the level of voluntary accounting disclosure among the banks in the research sample, reflecting fundamental differences in the transparency of annual reports and the importance of enhancing voluntary disclosure to improve the efficiency of bank financing and its role in reducing costs and enhancing financier confidence.<\/strong><\/span><\/h3>\n

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