@article{MAKHILLJEAS2019141317999,
    title = {The Mediating Effect of Disclosure Quality on the Relationship Between
Financial Performance and Firm Value in Iraqi Stock Exchange},
    journal = {Journal of Engineering and Applied Sciences},
    volume = {14},
    number = {13},
    pages = {4323-4330},
    year = {2019},
    issn = {1816-949x},
    doi = {jeasci.2019.4323.4330},
    url = {https://makhillpublications.co/view-article.php?issn=1816-949x&doi=jeasci.2019.4323.4330},
    author = {Thamer Kadhim,Hussein Ali and},
    keywords = {Disclosure quality,financial performance,firm value,information asymmetric,firm value,liquidity and leverage},
    abstract = {This study aims to analyze the impact of financial performance and the firm value with the mediating
effect of disclosure quality in the Iraq Stock Exchange using a sample of 122 observations in the time period
2015-2017. The study results revealed that a significant positive relationship between liquidity and leverage and
profitability and disclosure level and a significant negative relationship between size and disclosure level and
a significant negative relationship between disclosure level and leverage and Roe (in the presence of disclosure
quality as a predictor in the model) and firm value. For the indirect effects of size and liquidity and leverage and
Roe on firm value it was greater than its direct effect but in a positive relationship for size and in a negative
relationship for liquidity and leverage and Roe. This means there is an indirect effect by disclosure quality on
the effect of size and liquidity and leverage and Roe on firm value. In other words, disclosure quality mediates
the effect of size and liquidity and leverage and Roe on firm value.}
    }