Authors
College of Administration& Economics, University of Samarra, Iraq
Abstract
The research aimed to explore the mediating role of managerial efficiency on the relationship between the company’s financial characteristics and its market value in a sample of 10 Iraqi banks listed on the Iraq Stock Exchange for the period from 2013 to 2023. It relied on the descriptive analytical approach and the manual content analysis method to measure the variables. The research concluded that there is a significant positive effect of bank size, profitability, and financial leverage on market value. The research also concluded that the mediation of managerial efficiency does not affect the relationship between the company’s financial characteristics and its market value.