Vol: 14, Issue: 2 2024

Page: 16-32

The Impact of the COVID-19 Pandemic on Financial Reports According to Sustainability Criteria

Hayder Basim Kareem, Mohammed Hussein Ali

http://doi.org/10.37648/ijtbm.v14i02.003

The research aims to identify the impact of the reflection of the Corona pandemic according to sustainability standards on financial reports, and the research has reached a high impact of the Corona crisis according to sustainability standards from the viewpoint of the study sample, the high level of quality of financial reports from the point of view of the study sample, and the existence of an inverse relationship between the level The impact of the Corona crisis according to sustainability standards and the level of financial reporting, and this relationship is significant at the level of 0.01, the higher the level of the Corona crisis impact according to the sustainability criteria, the lower the quality level of financial reports.