Value relevance of sustainability reporting under an accounting information system: Evidence from the tourism industry.
The work aimed to explore the value relevance of sustainability reporting practices within the annual reports of the Iraqi tourism companies using a sample of Iraqi tourism companies listed in Iraq Stock Exchange. The research investigates whether sustainability information disclosed by the tourism...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
AfricaJournals
2019-10-01
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| Series: | African Journal of Hospitality, Tourism and Leisure |
| Subjects: | |
| Online Access: | https://www.ajhtl.com/uploads/7/1/6/3/7163688/article_16_special_edition_cut_2019_iraq.pdf |