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Environmental Disclosure

The Moderating Role of Impression Management in the Relationship between Voluntary Environmental Disclosure and Investor Sentiment: An Applied Study on a Sample of Iraqi Banks

Authors College of Administration & Economics, University of Samarra, Iraq [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2026.v5n1p9 Abstract The research aimed to examine the moderating role of impression management in the relationship between environmental disclosure and investor sentiment. It analyzed the annual financial reports of a sample of ten banks listed on the… اقرأ المزيد »The Moderating Role of Impression Management in the Relationship between Voluntary Environmental Disclosure and Investor Sentiment: An Applied Study on a Sample of Iraqi Banks