{"id":6149,"date":"2025-04-28T09:03:38","date_gmt":"2025-04-28T06:03:38","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=6149"},"modified":"2025-05-05T13:48:24","modified_gmt":"2025-05-05T10:48:24","slug":"a-lecturer-from-our-institute-participates-in-the-discussion-of-a-masters-thesis-at-the-college-of-administration-and-economics-university-of-kufa","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=6149","title":{"rendered":"A lecturer from our institute participates in the discussion of a master&#8217;s thesis at the College of Administration and Economics, University of Kufa"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: Georgia, serif;\"><strong>Institute Media<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: Georgia, serif;\"><strong>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&#8217;s thesis entitled &#8220;The Impact of Accounting Quality on Financial Performance and Its Implications for Company Value.&#8221; The thesis was submitted by student Ali Ayed Al-Jubouri to the Accounting Department at the College of Administration and Economics, University of Kufa.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: Georgia, serif;\"><strong>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&#8217;s reliance on small audit firms) on financial performance measured by return on assets and Tobin&#8217;s Q ratios. This impact was then reflected in the company&#8217;s value through the market capitalization index.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: Georgia, serif;\"><strong>The researcher used three statistical programs (SPSS, AMOS, and STATA 27) to test his hypotheses.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: Georgia, serif;\"><strong>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.<\/strong><\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;6152&#8243; img_size=&#8221;FULL&#8221; css=&#8221;&#8221;][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;6150&#8243; img_size=&#8221;FULL&#8221; css=&#8221;&#8221;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute Media In a distinguished academic atmosphere, Assistant Professor Dr. Hakim Hamoud Falih, a lecturer in the Department &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=6149\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":141,"featured_media":6151,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[34,41],"tags":[],"class_list":["post-6149","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archives","category-news-2025"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - 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