Institute Media
In a distinguished academic atmosphere, Assistant Professor Dr. Hakim Hamoud Falih, a lecturer in the Department of Accounting Studies at our institute, participated in the discussion of a master’s thesis entitled “The Impact of Accounting Quality on Financial Performance and Its Implications for Company Value.” The thesis was submitted by student Ali Ayed Al-Jubouri to the Accounting Department at the College of Administration and Economics, University of Kufa.
The research aimed to investigate the impact of accounting quality indicators (weak internal control, financial statement restatement, binding laws, regulations, and instructions, and the company’s reliance on small audit firms) on financial performance measured by return on assets and Tobin’s Q ratios. This impact was then reflected in the company’s value through the market capitalization index.
The researcher used three statistical programs (SPSS, AMOS, and STATA 27) to test his hypotheses.
The research reached important results, most notably that financial performance plays a mediating role between accounting quality and company value, and that the impact of accounting quality on company value occurs indirectly through financial performance. The dissertation was approved with a satisfactory grade.
