September 10, 2025Heritage and Sustainable Development ISSN 2712-0554Open Access

The impact of regulatory frameworks on sustainable digital financial practices: Evidence from financial statement indicators in industrial firms

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Authors

MKMaytham Abed Kadhim BEBushra Hassan Mohamed El-Toby FAFadhil Hussein AbbasThi Qar University

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Implication

This research shows a positive link between regulatory quality and sustainable financial practices, highlighting digital investment's role in industrial firms.

Key Points

Stronger regulatory environments are positively associated with sustainable financial practices among firms.
Digital investment serves as a partial mediator for the relationship between regulation and sustainability.
Larger firms benefit more from regulatory frameworks due to their resources and compliance systems.
Effective regulations not only ensure compliance but also foster digital transformation and transparency.

Cite This Study

Kadhim et al. (2025) studied this question.

synapsesocial.com/papers/68c23f63b210217d647968f5 https://doi.org/10.37868/hsd.v7i2.1482

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Implication

This research shows a positive link between regulatory quality and sustainable financial practices, highlighting digital investment's role in industrial firms.

The impact of regulatory frameworks on sustainable digital financial practices: Evidence from financial statement indicators in industrial firms

Discussion

Member takes

Implication

Key Points

Cite This Study

The impact of regulatory frameworks on sustainable digital financial practices: Evidence from financial statement indicators in industrial firms

Discussion

Member takes

Implication

Key Points

Cite This Study

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Also Consider