College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the doctoral thesis tagged “The impact of the foundations of recognition and measurement according to financial reporting standards on the quality of profits to enhance financial sustainability: A case study in Asiacell Telecommunications Company.
Part of it was attended by the Dean of the Faculty, Prof. Dr. Thair Ahmed Saadoon Al-Samman.
The aim of the current study … Which was submitted by the student “Wissam Khalaf Najres” in the Department of Accounting, to: The basis of the impact of the foundations of recognition and measurement on financial sustainability is the existence of indicators of profit quality measurement models (continuity model, predictive ability model, value appropriateness model, appropriate timing model, receivables quality model, and abnormal receivables model), and the indicators of these models were adopted as milestones of profit quality, for the possibility of comparing them with the other side of the examination form.

The study reached a set of conclusions, the most important of which are: that there is a statistically significant effect of the foundations of recognition and measurement on financial sustainability, and the significance of the impact of the same foundations was found in the presence of profit quality models on the economic dimension of financial sustainability.
The discussion committee was headed by Prof. Dr. Muhammad Helou Daoud Al-Khorasan / Ministry of Higher Education and Scientific Research / Scientific Supervision and Evaluation Authority and with the membership of Assistant Professor Dr. Kobra Muhammad Taher, Assistant Professor Dr. Sinan Zuhair Muhammad Jameel, Assistant Professor Dr. Ali Malallah Abdullah, Assistant Professor Dr. Alaa Abdul Wahed Dhanoun, and the membership and supervision of Assistant Professor Dr. Maher Ali Hussein Al-Shammam.