A PHD DISSERTATION AT THE UNIVERSITY OF BASRAH DISCUSSES THE IMPACT OF OWNERSHIP STRUCTURES ON INFORMATION ASYMMETRY: ACCOUNTING CONSERVATISM AS A MEDIATING VARIABLE:
On Sunday 19/3/2023 the College of Administration and Economics at the University of Basrah discussed a PhD dissertation in accounting on (The Impact of Ownership Structures on Information Asymmetry: Accounting Conservatism as a Mediating Variable) - an applied study on a sample of companies whose shares are listed on the Iraq Stock Exchange.
The researcher's dissertation (Hassan Talib Hashim) aims to explain the theoretical framework for each of the ownership structures, accounting conservatism, and information asymmetry, as well as measuring them, and showing the theoretical and practical relationship between each of them, and determining the impact between these variables, by applying it in (20) Iraqi companies.
The dissertation concluded that there are indirect effects for each of administrative ownership, ownership of major shareholders, government ownership, and family ownership on information asymmetry through mediating accounting conservatism, and there is an indirect negative effect for each of ownership structures in general and government ownership on information asymmetry through mediating accounting conservatism.