University of Basra doctoral dissertation examines the impact of counterparties on mandatory and voluntary disclosure
A doctoral dissertation at the University of Basra's Faculty of Management and Economics examined the impact of peer companies on mandatory and voluntary disclosure, through an analytical study of companies listed in the GCC financial markets for the period (2013-2022).
The thesis, submitted by student Hassan Abdul Ridha Hassan, aimed to measure the impact of the level, content and timing of disclosure in peer companies on the disclosure practices of companies in the same sector.
The study concluded that disclosure decisions are influenced by the competitive environment and the disclosure practices of peers, whether in terms of timing or the narrative tone used.
Department of Media and Government Communication
