The research aims to analyze and measure the impact of preparing integrated reports on company continuity in the banking sector by addressing the concept of continuity and its importance for companies in light of a new approach to accounting disclosure. The importance of the research comes from the fact that accounting disclosure is no longer limited to providing financial information that characterizes... With objectivity, which is compatible with the capabilities of the ordinary investor, but extends to include a broader range of information that requires extensive knowledge and knowledge by investors, stakeholders, and financial analysts, in order to make appropriate decisions, and this new approach is what is known as integrated reports, and the study was conducted on a sample of Iraqi banks inside Iraq, by relying on the financial statements for the year 2017- 2023, and in measuring integrated reporting, the identification of (90) items was made according to the eight content elements issued within the framework of integrated reporting issued by the International Integrated Reporting Council using the binary formal scale (1 , 0), and in measuring company continuity, the modified (Altman) model for non-industrial companies was relied upon, and the most critical results indicated that the primary goal of integrated reports is to identify how companies maintain their continuity and development in the market over time, by providing Financial and non-financial information for all stakeholders, provided that this information is able to meet their needs and help them make appropriate and correct decisions. Also, the continuity that economic units seek cannot be achieved through financial information only; instead, environmental impacts must be considered. External issues include economic, ecological, and social aspects, as well as how to integrate them into the unit’s business model to improve the quality of its products and services and ensure its continued survival in the competitive market.

Continuity, ordinary investor, integrated reports

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