Purpose: The aim of this study is to demonstrate the impact that integrated reports on quality financial report by analyzing relationship between them. current aims It applies it 132 companies listed in Iraq Stock Exchange for year 2022. Theoretical framework: nature reports: Company are an essential means through which decision-making information can be delivered stakeholders. So corporate mus...

Various studies point out that the principle of conservatism (prudence) has been too long in field accounting, which makes it almost irreplaceable. However, development accounting is line with constant expansion circle stakeholders who impose new requirements regarding information on sources income, destination expenditures and calculation periodic results. This inevitably leads to changes fina...