2025, Vol. 8, Issue 2

author(s)
Sarhan Ajaj Alo, Thamer Hussein Qadir and Ali Ibrahim Hussein

abstract
The study aimed to demonstrate the effect of corporate social responsibility (CSR) disclosure on accounting conservatism and the reflection of this effect on firm value within the financial environment of the Iraqi banking sector. This is due to the importance of CSR and its disclosure in enhancing the reputation of companies from the perspective of stakeholders, which in turn is reflected in firm value in the market on the one hand, and in driving those companies to adopt more conservative practices in financial reporting on the other. The study examined the effect of CSR disclosure on firm value through the method of content analysis to collect the necessary data for measuring the research variables from a number of financial banks listed on the Iraq Stock Exchange, with an average of 15 banks during the period 2013-2023. Ordinary Least Squares (OLS) regression analysis was used, as well as path analysis techniques, to clarify the direct and indirect effects among the variables. The study concluded that there is a significant positive effect of CSR disclosure on firm value, and the results showed that this effect becomes more positive when accounting conservatism is introduced as a mediating variable.