UNIVERSITY OF BASRAH ORGANIZES A SEMINAR ON EARNINGS MANAGEMENT AND FINANCIAL FRAGILITY
The Department of Banking and financial Sciences at the College of Administration and Economics, University of Basra, organized a seminar on The Impact of Earnings Management on Financial Fragility: The Mediating Role of Operational Efficiency in Modeling the Relationship Between the Two Variables.
The seminar, presented by Assistant Lecturer Ahmed Sami Ibrahim, aimed to clarify the scientific basis of the relationship between earnings management and financial fragility, justify testing operational efficiency as a mediating variable, and discuss the appropriateness of the measurement models used.
The seminar covered the theoretical, methodological, and practical aspects and discussed their ability to explain the relationship between the variables with operational efficiency as a mediating variable.