Optional Financial Information Reporting and Sustainable Strategic Financial Performance Metrics: An Analysis of Correlations and Institutional Differences in the Iraqi Banking Sector
Authors
Department of Accounting, College of Administration and Economics, University of Kerbala, Karbala Governorate, IRAQ
Department of Accounting, College of Administration and Economics, AL-Muthanna University, Samawah, IRAQ
amal.altamimy@uokerbala.edu.iq
Department of Accounting, College of Administration and Economics, University of Kerbala, Karbala Governorate, IRAQ
ali.abd.alhassan@uokerbala.edu.iq
Department of Accounting, College of Administration and Economics, University of Kerbala, Karbala Governorate, IRAQ
Language: English
Page range: 1 - 23
Submitted on: Jul 6, 2025
Accepted on: Dec 20, 2025
Published on: Aug 28, 2026
Published by: Warsaw University of Technology
In partnership with: Paradigm Publishing Services
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© 2026 Safa Mahdi RAJI, Amal Mohammed SALMAN, Ali Abdulhassan ABBAS, published by Warsaw University of Technology
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.