University of Basrah Investigates the Role of Situational Determinants in Achieving Value-Based Performance:

A PhD. dissertation at the University of Basrah, College of Administration and Economics, Department of banking and financial science, examined the role of situational determinants in achieving value-based performance: Ownership structure as a mediating variable. An analytical study of a sample of Iraqi banks for the period 2012-2023.

The dissertation, presented by student Fatima Ahmed Abdul Jalil, aims to demonstrate the impact of situational determinants on value-based performance, with ownership structure as a mediating variable. This study examined 10 Iraqi banks listed on the Iraq Stock Exchange over a period of 12 years.

The dissertation concluded that situational determinants have a significant impact on value-based performance under the ownership structure.

The thesis recommended focusing on situational determinants and their role in performance, especially value-based performance, due to its significant impact on increasing shareholders’ wealth, which represents the ultimate goal of financial management.