College of Administration and Economics

The Department of Banking and Financial Sciences at the College of Administration and Economics, University of Mosul, discussed the master’s thesis tagged “Financial measurement of knowledge capital and its impact on the continuity of business companies: a comparative analytical study of a sample of Arab countries”.

Part of it was attended by the Dean of the Faculty, Prof. Dr. Thaeir Ahmed Saadoon Al-Samman.

The current study presented by the student “Ali Basil Abdul Karim” in the Department of Banking and Financial Sciences aims to: Measuring knowledge capital financially and showing its impact on the continuity of companies, as knowledge capital is seen as an important part of the company’s strategy, so companies should develop their knowledge capabilities in the field of investing knowledge capital because it is important to ensure its continuity.

The study reached a set of conclusions, the most important of which were: the existence of a statistically significant relationship between knowledge capital and corporate continuity of the study sample countries.

Also, in order to achieve the objectives of the study, test its hypotheses and ensure its validity, the descriptive analytical approach based on financial theories and experimental studies was adopted.

The discussion committee was headed by Assistant Professor Dr. Doaa Noman Al-Husseini, and the membership of Assistant Professor Dr. Jamal Hadash Muhammad from the University of Tikrit and Assistant Professor Dr. Hala Sami Khudair, under the supervision and membership of Prof. Dr. Rafaa Ibrahim Al-Hamdani.