The Department of Financial and Banking Sciences at the College of Administration and Economics, University of Mosul, discussed on Thursday, September 10, 2026, a Master’s thesis titled “The Impact of Financial Sustainability on the Market Value of Iraqi Industrial Companies,” presented by the student Amna Hassan Abdulrahim Hassan Al-Jarrah, in Discussion Hall No. (2).

​The study aimed to analyze the impact of financial sustainability on the market value of a sample of Iraqi industrial companies listed in the financial markets during the period (2013–2024), as well as to identify the financial sustainability indicators that contribute most to shaping market value and demonstrate their explanatory power.

​The study reached several conclusions, most notably that the econometrics analysis results showed that variations in the market value of Iraqi industrial companies are linked to persistent structural drivers and core firm-specific characteristics, such as the efficiency of managerial financial, financing, and investment decisions, thereby enhancing the precision of the estimated model and mitigating omitted variable bias. Additionally, the theoretical framework demonstrated that the cumulative impact of financial sustainability extends beyond quantitative indicators to integrate dynamically with a firm’s intangible assets, ultimately enhancing its long-term market value.

​The discussion committee consisted of: Assistant Professor Dr. Nameer Amir Al-Sayegh, College of Administration and Economics / University of Mosul, Chairman, Assistant Professor Dr. Laila Abdulkarim Mohammed, College of Administration and Economics / University of Mosul, Member, Assistant Professor Dr. Mohammed Essam Ahmed, College of Administration and Economics / University of Mosul, Member, Assistant Professor Dr. Ashti Abdul Sattar Abdul Ghani, College of Administration and Economics / University of Mosul, Member and Supervisor.