The Department of Accounting at the College of Administration and Economics, University of Mosul, witnessed on Monday, February 16, 2026, the defense of a Master’s thesis entitled: “The Impact of Board Characteristics on Forward-Looking Disclosure and Its Reflection on Earnings Quality”, submitted by the student Hadeel Abdulhafez Mohammed Aqeb Al-Tamimi, in Discussion Hall No. (2) at the College Deanship. The study aimed to examine the role of forward-looking disclosure as a mediating variable in the relationship between board characteristics and earnings quality, seeking to clarify the nature of the indirect effect of board characteristics in enhancing the quality of financial reporting. [Read More]