The Effect of Diversification Strategy Earnings Quality Companies in Iraq

Abstract

The study's goals were to determine the factors affecting the quality of corporate profits, the nature of the relationship between diversification strategy and the quality of corporate profits, and the extent to which it affects both, and to identify the nature of the diversification strategy and the motivations behind resorting to diversification strategy. The research used a descriptive analytical strategy, with the help of selected statistical techniques. Findings from the research indicated with a mean of 1.985 and a standard deviation of 0.492, the claims about the effect of the diversification strategy on the achievement of quality profits for Iraqi insurance businesses are generally agreed upon by the study's participants. It is also apparent from the data in this table that "use of product packages" ranked first with an arithmetic mean of 2.84 and a standard deviation of 1.173, while "capabilities are transferred between work units in different industries" ranked last with an arithmetic mean of 1.10 and a standard deviation of 0.533.