Document Type : Research Article
1 Department of Accounting, Faculty of Management and Economics, University Pendidikan Sultan Idris, Malaysia
2 Department of Accounting, Faculty of Management and Economics, University
3 Department of Accounting, Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, Malaysia.
This paper primarily examines the link between the environmental disclosure of industrial companies in Iraq and their financial performance. The inductive approach used in this paper entails surveying, studying, comparing and summarizing all papers published in prominent accounting journals in the past nineteen years. The paper found that environmental disclosure is weak in Iraq compared to developing countries in the analyzed studies. It also found that financial performance and environmental disclosure have a more positive relationship (61.29%) than negative (38.71%). The researchers used the accountability theory as a new theory in determining the link between both variables. Hence, this paper attempts to determine the link between environmental disclosure and financial performance among industrial companies in Iraq using the accountability theory