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 “The impact of the cash transformation course on financing costs: an analytical study of a sample of business companies listed in the Arab financial markets”.

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

The aim of the current study submitted by the student “Musa Khairy Saleh Abdul Qadir”
In the Department of Financial and Banking Sciences to: The impact of the cash transformation cycle of some Arab industrial companies listed on the Arab financial markets for the period 2012-2021, to determine their nature in the companies of the study sample, and what to do about them if they are positive (collecting receipts from debtors faster than making payments from creditors) enhancing them, or negative (collecting revenues from debtors is slower than making payments to creditors).

The study concluded that the cash transformation cycle was mismanaged in Iraqi and Jordanian industrial companies, while Qatari industrial companies performed better.

The discussion committee was headed by Prof. Dr. Rafia Ibrahim Al-Hamdani, and the membership of Assistant Professor Dr. Saadallah Muhammad Obaid Al-Nuaimi from the University of Kirkuk, and Assistant Professor Muhammad Thanoun Muhammad, and under the supervision and membership of Assistant Professor Dr. Hala Sami Khudair.