University of Basrah Holds Discussion Session on Earnings Management and Financial Fragility
The College of Administration and Economics at the University of Basrah held a discussion session on the impact of earnings management on financial fragility, with a focus on the mediating role of operational efficiency in explaining the relationship between the two variables.
The session, delivered by faculty member Ahmed Sami Ibrahim, aimed to clarify the scientific foundations of the relationship between earnings management and financial fragility, explain the rationale for treating operational efficiency as a mediating variable, and discuss the suitability of the measurement models employed.
The session reviewed the theoretical, methodological, and practical aspects of the topic. It also examined the ability of the adopted models to explain the relationship between the variables when operational efficiency is included as a mediating variable, thereby contributing to a deeper understanding of this relationship from financial and accounting perspectives.
Department of Media and Government Communication
