A PhD Thesis at the University of Basrah Examines the Impact of Financial Standards on the Stock Exchange

A PhD Thesis at the University of Basrah Examines the Impact of Financial Standards on the Stock Exchange

A PhD thesis at the College of Administration and Economics at the University of Basrah examined the impact of international financial reporting standards on foreign investments of stock exchange companies in Iraq.

The PhD thesis submitted by the student Ali Murtadha Shaheen included emphasizing the importance of international financial reporting standards and the extent of their impact on foreign investment decisions in capital markets through a case study of public companies.

The thesis concluded that the adoption of international accounting standards, especially international financial reporting standards, is positively and significantly associated with foreign direct investment, which means that countries that apply international financial reporting standards tend to attract higher levels of foreign investment.

Department of Media and Government Communication