Institute Media
In a distinguished academic atmosphere, the Dean of the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad, chartered Accountant Assistant Professor Dr. Ali Mohammed Thajil Al-Maamouri, participated in the defense of a doctoral dissertation entitled “Employing Financial Competitiveness Indicators, Intellectual Capital, and Sustainable Innovation to Enhance the Predictive Ability of a Proposed Model’s Continuity” at the College of Administration and Economics, University of Kufa. The committee was chaired by Professor Dr. Asmaa Mahdi Hussein of the Middle Technical University, and included chartered Accountant Assistant Professor Dr. Ali Mohammed Thajil Al-Maamouri, Dean of the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad, and esteemed professors from the College of Administration and Economics, University of Kufa: Professor Dr. Maitham Malik Radhi, Assistant Professor Dr. Yasser Saheb Malik, Assistant Professor Dr. Karrar Jassim Najm, and Professor Dr. Bushra Abdul Wahab Mohammed, who served as a member and supervisor.
The dissertation was defended under the chairmanship of Professor Dr. Asmaa Mahdi Hussein of the Middle Technical University. This research aims to develop a model to enhance the predictive power of business continuity, using a combined approach that incorporates a range of important and relevant factors, namely financial competitiveness indicators, intellectual capital, and sustainable innovation. This approach is expected to strengthen the predictive power of business continuity.
The research concluded that Iraqi industrial companies and stakeholders should adopt models that integrate financial and non-financial variables in assessing business continuity, including the proposed model, given its clear superiority in predictive accuracy compared to the Altman model, which is more widely used in this field.
