The Faculty of Administration and Economics discusses (the impact of big data on the relationship between earnings management and company’s value)

At the Faculty of Administration and Economics, University of Kufa, a master’s thesis was discussed by the researcher Salah Hassan Abdul Hassan, entitled with (The impact of big data on the relationship between earnings management and company’s value). The study aims to clarify the concept, importance and types of big data, as well as the relationship between earnings management and the value of the company by using big data through studying the effects on that relationship.
The research found that there is a statistically significant effect of big data on the relationship between earnings management and company’s value.
The study recommended urging companies listed on the Iraq Stock Exchange to take advantage of big data to increase the value of the company and reduce profit management practices.