TY  - JOUR
T1  - The Mediating Effect of Disclosure Quality on the Relationship Between
Financial Performance and Firm Value in Iraqi Stock Exchange
AU - Al-Abedi, Thamer Kadhim AU - Mohaisen, Hussein Ali AU - Saeed, Haitham Sahib 
JO  - Journal of Engineering and Applied Sciences
VL  - 14
IS  - 13
SP  - 4323
EP  - 4330
PY  - 2019
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2019.4323.4330
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2019.4323.4330
KW  - Disclosure quality
KW  -financial performance
KW  -firm value
KW  -information asymmetric
KW  -firm value
KW  -liquidity and leverage
AB  - 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.
ER  -