Phd dissertation at the University of basrah Examines the Impact of Governance and Oversight on the Performance of Iraqi and Gulf Companies

Phd dissertation at the University of basrah Examines the Impact of Governance and Oversight on the Performance of Iraqi and Gulf Companies

A doctoral dissertation at the College of Administration and Economics, University of Basra, examined "the impact of governance mechanisms and oversight measures on performance within the context of institutional factors—a study of a sample of non-financial companies in Iraq, the UAE, and Kuwait."

The dissertation , presented by student Zain al-Din Muhammad Hassan, aimed to measure the direct and indirect effects of governance mechanisms and administrative oversight measures on the financial performance of industrial companies, considering the institutional factors present in the three countries.

The study involved constructing a proposed measurement model that integrates the relevant variables and utilizing a simulation method to validate and assess its effectiveness. The content was organized into four chapters covering the methodology, a review of prior studies, theoretical and practical aspects, and finally, conclusions and recommendations.

The study recommended the necessity of improving and reforming the Iraqi industrial sector by adopting corporate governance practices and enhancing the institutional environment, thereby addressing weaknesses in the oversight system and deficiencies in the levels of disclosure and transparency within financial reports.