The tone of business model disclosure : analysis of management commentary report –in a sample of banks listed in the iraqi stock e.

HIGHLIGHTS

• Who: zaid from the ‫‪University of have published the research work: Al-Ghary Journal of Economic and Administrative Scienc Vol. 20 (special issue) 2024 P. 422 -458, in the Journal: (JOURNAL)
• How: To achieve these goals the research was based on a content analysis method for the reports of a sample of banks listed on the Iraq Stock Exchange with a rate of_(120) views for the period from 2012 to 2021 to measure reporting on management comments divided into six axes and according to the updated content elements in accordance with (IFRS 2021). The . . .
  

   

  

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