{"id":51456,"date":"2026-02-16T19:16:04","date_gmt":"2026-02-16T19:16:04","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=51456"},"modified":"2026-02-16T19:16:51","modified_gmt":"2026-02-16T19:16:51","slug":"the-department-of-accounting-college-of-administration-and-economics-at-university-of-mosul-discusses-a-masters-thesis-on-the-impact-of-board-characteristics-on-forward-looking-disc","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/02\/16\/the-department-of-accounting-college-of-administration-and-economics-at-university-of-mosul-discusses-a-masters-thesis-on-the-impact-of-board-characteristics-on-forward-looking-disc\/","title":{"rendered":"The Department of Accounting \u2013 College of Administration and Economics at University of Mosul Discusses a Master\u2019s Thesis on the Impact of Board Characteristics on Forward-Looking Disclosure and Earnings Quality"},"content":{"rendered":"

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\u2019s thesis entitled: \u201cThe Impact of Board Characteristics on Forward-Looking Disclosure and Its Reflection on Earnings Quality\u201d, submitted by the student Hadeel Abdulhafez Mohammed Aqeb Al-Tamimi, in Discussion Hall No. (2) at the College Deanship.
\nThe 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.
\nThe study reached several conclusions, most notably that forward-looking disclosure mediates the relationship between board characteristics and earnings quality. The level of impact of board characteristics on earnings quality differs when forward-looking disclosure is introduced as a mediator, reflecting the importance of transparency and future-oriented disclosure in supporting the credibility of financial information and improving its quality.
\nThe examination committee consisted of:
\nAssistant Professor Dr. Kubra Mohammed Taher – College of Administration and Economics \u2013 University of Mosul as a chair, Assistant Professor Dr. Bilal Amjad Mohammed-College of Administration and Economics \u2013 Al-Hamdaniya University as a member, Assistant Professor Dr. Taha Ahmed Hassan – College of Administration and Economics \u2013 University of Mosul as a member and\u00a0 Assistant Professor Dr. Saif Al-Din Amjad Ismail – College of Administration and Economics \u2013 University of Mosul as a member and supervisor.<\/p>\n

\"\" \"\" \"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

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\u2019s thesis entitled: \u201cThe Impact of Board Characteristics on Forward-Looking Disclosure and Its Reflection on Earnings Quality\u201d, 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]<\/a><\/p>\n","protected":false},"author":62,"featured_media":51460,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-51456","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions"],"_links":{"self":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51456","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/users\/62"}],"replies":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/comments?post=51456"}],"version-history":[{"count":2,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51456\/revisions"}],"predecessor-version":[{"id":51462,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51456\/revisions\/51462"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/51460"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=51456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=51456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=51456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}