

Firm and ownership characters and corporate governance (in the Tehran Stock Exchange). Corporate governance An International Review, 11(3), 189-205. Board composition and corporate performance: How the Australian experience informs contrasting theories of corporate governance.

Khudair, Shadi Omar (2019), The impact of governance standards on the institutional performance of family businesses - a field study on family businesses in Gaza Governorate, Master's thesis, Al-Azhar University - Gaza, Faculty of Economics and Administrative Sciences. Naveed (2019), Dynamic relationship between corporate board structure and firm performance: Evidence from Malaysia, Int J Fin Econ. Industrial Engineering & Management Systems Vol 19, No 4, December2020, pp.908-915. Kadhim, Salah Chyad, Hasan, Hussein Falah & Khalbas, Hudaa Nadhim, (2020) "The Effect of Business Diversity on the Relation between Profit Sustainability, Real Earnings Management and Commercial Credit in Companies of Securities and Exchange Organization of Iraq". Corporate governance and board effectiveness. A study of the market reaction to CEO change. Ghazali, Rami (2015), the role of applying corporate governance rules in preventing financial default in Companies listed on the Palestine Stock Exchange, Master's thesis, Islamic University. The independence of the Board of Directors and the performance of the company is not affected by the change in the size of the companyĪl-Tai, Reza Muhammad (2017), Study of the relationship between corporate governance characteristics, company performance and profit quality, Master’s degree in Accounting, College of Administrative Sciences and Economics, Ferdowsi University – Mashhad.Īsaadi, Abdolreza (1995), Corporate Governance and Performance of Holding Companies and Subsidiaries in the Tehran Stock Exchange, Financial Management Strategy, 4(4), 129-151. At the same time, the existence of a relationship between changing the composition of the members of the Board of Directors and the performance of the company was not supported, as well as between changing (increasing) the independence of the Board of Directors and the performance of the company, in addition to the relationship between changing the composition of the Board of Directors. It can change under the influence of the company's size, and this relationship is negative, meaning the larger the company's size, the weaker the relationship. The results concluded that there is a statistically significant relationship between the change (increase) of institutional ownership and the performance of the company, and this relationship is direct, as well as the relationship between the change (increase) of institutional ownership and the performance of the company.

The statistical population under study is listed companies of Iraq Stock Exchange and the number of companies studied in Iraq is 35, from 2015-2019. The aim of the present study is to assess The Effect of Company Size on the Relationship between Corporate Governance and Corporate Performance in the Iraqi Stock Exchange. Department of Accounting, Faculty of Administration and Economics, UNIVERSITY OF KUFAĬompany Size, Corporate Governance, Iraqi Stock Exchange, Corporate Performance Abstract
