The Effect Of The Demographic Characteristics Of The Board Of Directors On The Quality Of Receivables: A Study On A Sample Of Companies Listed In The Iraqi Stock Exchange

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Hameed Jassam Hammadi , Prof. Assist. Dr. Muthana Rokan Jassim


This study aims to test the effect of the demographic characteristics of the board of directors, represented by its variables (gender, nationality, education, age) and the quality of receivables in Iraqi companies. And regression to examine the relationship and influence between the variables of the study, and the study concluded that there is no statistically significant relationship between the characteristic of education, the age of the board of directors, the gender of the board of directors, and the quality of receivables. The importance of the quality of profits in Iraqi companies in particular, the quality of financial reports in general, and the role of the Board of Directors in improving them.

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