{"id":55611,"date":"2026-09-22T17:11:54","date_gmt":"2026-09-22T17:11:54","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=55611"},"modified":"2026-09-22T17:13:13","modified_gmt":"2026-09-22T17:13:13","slug":"55611","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/09\/22\/55611\/","title":{"rendered":"The Department of Financial and Banking Sciences at the College of Administration and Economics, University of Mosul, discusses a master&#8217;s thesis on using financial performance indicators to construct investment portfolios and evaluate their performance."},"content":{"rendered":"<p dir=\"ltr\">The Department of Financial and Banking Sciences at the College of Administration and Economics, University of Mosul, discussed a master&#8217;s thesis entitled &#8220;The Use of Financial Performance Indicators in Constructing Investment Portfolios and Evaluating Their Performance: An Applied Study in the Iraq Stock Exchange,&#8221; submitted by the student Dania Muhammad Hazim Al-Abbasi, on Tuesday, September 22, 2026, in Discussion Hall No. (1).<\/p>\n<p dir=\"ltr\">\u200bThe study aimed to identify the financial performance levels of companies listed on the Iraq Stock Exchange based on a set of indicators covering profitability, liquidity, activity, growth, and capital structure. Additionally, it sought to construct investment portfolios using various methods, including the equal-weighted portfolio, the efficiency-weighted portfolio, and the Markowitz-DEA portfolio, which combines the principles of the Markowitz model with the advantages of Data Envelopment Analysis (DEA), to evaluate their performance and enhance the efficiency of investment decisions.<\/p>\n<p dir=\"ltr\">\u200bThe study reached several conclusions, most notably a clear variation in financial efficiency levels among companies listed on the Iraq Stock Exchange, reflecting differences in their ability to utilize financial resources and convert them into desirable outputs. This underscores that relying on a single financial indicator is insufficient for making investment decisions. The results also showed that using financial performance indicators to build investment portfolios and assess their performance serves as a suitable practical approach for the Iraq Stock Exchange, as integrating financial analysis, efficiency analysis, and the Markowitz model contributed to constructing portfolios that outperformed the market portfolio.<\/p>\n<p dir=\"ltr\">\u200bThe examination committee consisted of: Assistant Professor Dr. Saja Fathi Muhammad, College of Administration and Economics \/ University of Mosul &#8211; Chair, Assistant Professor Dr. Hala Sami Khudair, College of Administration and Economics \/ University of Mosul &#8211; Member, Assistant Professor Dr. Luay Ali Mahmoud, College of Administration and Economics \/ Tikrit University &#8211; Member, Assistant Professor Dr. Muhammad Fawzi Muhammad, College of Administration and Economics \/ University of Mosul &#8211; Member and Supervisor.<\/p>\n<p dir=\"ltr\"><img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-55612\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0011-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0011-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0011-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0011-300x200.jpg 300w, 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300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-55613\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0012-300x195.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0012-300x195.jpg\" alt=\"\" width=\"300\" height=\"195\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27195%27%20viewBox%3D%270%200%20300%20195%27%3E%3Crect%20width%3D%27300%27%20height%3D%27195%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0012-200x130.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0012-300x195.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0012-400x260.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0012-600x391.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0012-768x500.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0012-800x521.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0012-1024x667.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0012-1200x781.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0012.jpg 1272w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-55614\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0010-300x225.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0010-300x225.jpg\" alt=\"\" width=\"300\" height=\"225\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27225%27%20viewBox%3D%270%200%20300%20225%27%3E%3Crect%20width%3D%27300%27%20height%3D%27225%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0010-200x150.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0010-300x225.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0010-400x300.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0010-600x450.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0010-768x576.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0010-800x600.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0010-1024x768.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0010-1200x901.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0010-1536x1153.jpg 1536w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0010.jpg 1599w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-55615\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0013-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0013-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0013-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0013-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0013-400x266.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0013-600x399.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0013-768x511.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0013-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0013-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0013-1200x799.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/09\/IMG-20260922-WA0013.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Department of Financial and Banking Sciences at the College of Administration and Economics, University of Mosul, discussed a master&#8217;s thesis entitled &#8220;The Use of Financial Performance Indicators in Constructing Investment Portfolios and Evaluating Their Performance: An Applied Study in the Iraq Stock Exchange,&#8221; submitted by the student Dania Muhammad Hazim Al-Abbasi, on Tuesday, September 22, 2026, in Discussion Hall No. (1). \u200bThe study aimed to identify the financial performance levels of companies listed on the Iraq Stock Exchange based on a set of indicators covering profitability, liquidity, activity, growth, and capital structure. Additionally, it sought to construct investment portfolios using <a href=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/09\/22\/55611\/\"> [Read More]<\/a><\/p>\n","protected":false},"author":17,"featured_media":55616,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-55611","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\/55611","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\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/comments?post=55611"}],"version-history":[{"count":2,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/55611\/revisions"}],"predecessor-version":[{"id":55618,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/55611\/revisions\/55618"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/55616"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=55611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=55611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=55611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}