Dr. Sabeha Barzan al-Obaidi, a professor from the higher institute for accounting and financial studies has participated recently in the proceedings of the First International Scientific Conference for Scientific Research and its Role in the Community Service with a paper on “The role of accounting information in measuring and evaluating the financial performance of companies listed on the Iraqi Stock Exchange under COVID-19” sponsored by the Academic Conferences and Publishing Centers in Malaysia on 28-29/8/2020 via Zoom app.
The conference shed light on four topics: scientific research in theoretical sciences, their role in serving society, scientific research in political and economic sciences and their role in serving society, scientific research in financial and administrative sciences and their role in serving society, scientific research in medical and therapeutic sciences and their role in serving society.
The aim of Dr. Sabeha’ research was to identify the impact of COVID-19 pandemic on the disclosure and reporting of the financial performance of a number of Iraqi companies studied through the use of indicators of financial stability and financial safety and their application to accounting information for the period 2/1/2020 to 31/7/2020.
The researcher reached at some recommendations, the most important of which is the need to make a periodic assessment of financial performance of the banks listed on the Iraqi Stock Exchange through adopting advanced methods that take into account all the circumstances and crises which our country might face.