PhD DISSERTATION AT BASRA UNIVERSITY DISCUSSES THE MEASUREMENT AND ANALYSIS OF THE RELATIONSHIP BETWEEN THE QUALITY OF RETURNS AND THE EFFICIENCY OF INVESTMENT IN ARAB INDUSTRIAL COMPANIES: 
The College of Administration and Economics at the University of Basra discussed on Monday 28/2/ 2022 a PhD dissertation on (measuring and analyzing the relationship between the quality of returns and investment efficiency In Arab industrial companies - a comparative study for the period 2015-2019.
The dissertation of the researcher (Saad Allah Mohammed Obaid) aims to show the extent to which the quality of returns and their components affect the efficiency of investment through under- and over-investment, and then evaluate the quality of returns by using four models.
The dissertation concluded that the Saudi and Kuwaiti companies outperform their Iraqi counterparts in terms of achieving high quality returns, as well as investing close to the level of efficiency.