Studying the Impact of Integrated Accounting Disclosure on the Market Value of the Company: Choosing the Mediating Role of Financial and Accounting Risks
Keywords:
Integrated accounting disclosure, market value, financial risk Accounting riskAbstract
This study examines the relationship between integrated accounting disclosures and a company's market value. Emphasis is placed on the mediating role of financial and accounting risk. Integrated accounting disclosures containing financial and non-financial information. Shown to increase transparency reduce uncertainty and increases investor confidence - risk: has been identified as an important mediating factor. Effective disclosure reduces these risks. This results in improved market efficiency. The research highlights the importance of sustainable practices and transparent reporting in shaping investor perceptions and strengthening corporate reputations. These findings highlight the need to improve disclosure practices to increase trust. Set financial policy guidelines and improve long-term financial performance.
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