The Faculty of Administration and Economics at the University of Kerbala has discussed the PhD dissertation entitled (Reporting the Management Commentary, its impact on Cost of funds and their reflection on the Company going concern).
The study, presented by student Karar Saleem Abd Al-Zahraa, aims at explaining the intellectual framework of the list of management commentary, studying the characteristics of its information and its elements, and showing the intellectual and practical impact of reporting on the management commentary in both the financing cost and the company going concern. It has been applied to 109 observation of the Iraqi industrial companies enlisted within the Iraq Stock Exchange for the period 2010-2019.
The study concludes that there is a gap between the local and international rules related to reporting management commentary, and there is a variation in the commentary from one company to another.
