Proceedings of 2nd International Multi-Disciplinary Conference Theme: Integrated Sciences and Technologies, IMDC-IST 2021, 7-9 September 2021, Sakarya, Turkey

Research Article

The Role of the Ethical Responsibility of Management in Promoting Financial Disclosure

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  • @INPROCEEDINGS{10.4108/eai.7-9-2021.2314889,
        author={Ali Khalaf Gatea and Zina Hamza Gali and Amal Essa Abdullah},
        title={The Role of the Ethical Responsibility of Management in Promoting Financial Disclosure},
        proceedings={Proceedings of 2nd International Multi-Disciplinary Conference Theme: Integrated Sciences and Technologies, IMDC-IST 2021, 7-9 September 2021, Sakarya, Turkey},
        publisher={EAI},
        proceedings_a={IMDC-IST},
        year={2022},
        month={1},
        keywords={administrative ethics disclosure financial statements},
        doi={10.4108/eai.7-9-2021.2314889}
    }
    
  • Ali Khalaf Gatea
    Zina Hamza Gali
    Amal Essa Abdullah
    Year: 2022
    The Role of the Ethical Responsibility of Management in Promoting Financial Disclosure
    IMDC-IST
    EAI
    DOI: 10.4108/eai.7-9-2021.2314889
Ali Khalaf Gatea1,*, Zina Hamza Gali1, Amal Essa Abdullah1
  • 1: Southern Technical University Technical Institute / Nasiriya, Iraq
*Contact email: ali.khalaf83@stu.edu.iq

Abstract

The research deals with the importance of the moral responsibility of management in disclosing financial and non-financial data, and in line with the reality of the company’s economic activity in light of the global crisis that the economy is going through, as a result of the (Coved-19) pandemic, which caused the suspension of many production and service activities, and the role of Administration in providing stakeholders with credible and reliable data for decision-making, the research found the importance of administrative ethics with its dimensions (Credibility, Fairness, Objectivity, Responsibility) on disclosure in the financial statements, and the research recommends the need to tighten kinship on the management’s actions regarding the nature of the information it discloses There is no conflict of interest with the beneficiaries.