College of Administration and Economics

The Department of Financial and Banking Sciences at the College of Administration and Economics – University of Mosul, held on Thursday, October 16, 2025, a master’s thesis defense titled “The Impact of Financial Leverage on Maximizing the Value of Business Companies – A Comparative Analytical Study between Business Companies Listed on the Iraq and Oman Stock Exchanges”, in Discussion Hall No. (1).

The thesis was presented by Taha Ibrahim Ali Al-Rawi, and aimed to provide a description and diagnosis of the extent to which the value of the studied companies (the study sample) is affected by the level of financial leverage they adopt, reflecting the nature of the relationship between financial leverage and various indicators of company value.

The results revealed that financial leverage affects the value of companies—book value, market value, and earnings per share—in a direct (positive or negative) manner depending on changes in sales revenue. The degree of leverage increases or decreases accordingly with the level of revenue.

The session was attended by the Dean of the College, Professor Dr. Sinan Zuhair Muhammad Jameel.

The discussion committee consisted of:

Prof. Dr. Rafaa Ibrahim Abdullah Al-Hamdani – College of Administration and Economics / University of Mosul as a chairman of the discussion, Asst. Prof. Dr. Faez Halil Suraikh – College of Administration and Economics / University of Anbar as a member, Asst. Prof. Dr. Mohammed Fawzi Mohammed – College of Administration and Economics / University of Mosul as a member and Asst. Prof. Dr. Hala Sami Khudair – College of Administration and Economics / University of Mosul as a member and supervisor.