Vol: 11, Issue: 4 2021

Page: 048-070

The Role of Sustainable Accounting in Rationalizing Investors Decision in Iraqi Economic Units- Applied Paper in Iraqi Stock Exchange

Sabreen Kareem Balasem, Abdulwahid Ghazi Mohammed , Nejoom Arrar Taher

Iraqi economic units still practicing old financial monetary reporting techniques. This would lead investors in forming an incomplete perspective on their performance. Also, those investors will lack the ability in forming sustainable value and keep it in the long run. This would create a gap and this gap will put a negative effect on their investment decision. This piece aimed to know to report sustainability and its effect on economic units. Effect of reporting techniques on sustainability represented by monetary and non-monetary information is also investigated here. To achieve the goal of this paper, a questionnaire is designed based on the variables of the paper. This questionnaire had distributed over a sample of 100 investors in Iraqi stock market. This study reached an important conclusions. One of them is that reporting sustainability in Iraqi Economic units can affect investment decision.