Unit of the news center of the University of Baghdad / the media of the institute
The lecturer in the Department of Financial Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad, Prof. Dr. Ali Abbas Karim, participated in the discussion committee for the doctoral dissertation of the Accounting Department in the College of Administration and Economics – University of Karbala by the student Bassem Abdullah Kazem for his thesis tagged (The relationship between information asymmetry and the quality of corporate governance in The shadow of voluntary disclosure and its impact on decision-making).
The thesis aimed to measure the relationship between information asymmetry and the quality of corporate governance in light of voluntary disclosure and its impact on decision-making in the Iraq Stock Exchange for the period (2012-2021), and the research variables were quantitatively measured based on the financial reports published in the Iraq Stock Exchange for banks. Iraqi Special.
The letter concluded that it is necessary to enhance interest in the number of members of the Board of Directors, in addition to choosing members who have experience and certification that enable them to carry out their oversight role. Commercial banks should also search for ways to reduce information asymmetry between the parties related to banks by imposing strict control from The board of directors or the executive management’s commitment to voluntary disclosure has been accepted in a broader manner.
