The Extent of the Impact of the Financial Health of Companies on the Eradication of Financial and Accounting Illiteracy and its Reflection on the Market Value of the Share

Abstract

The research aims to shed light on the theoretical and conceptual aspects of the financial health of companies and to eradicate financial and accounting illiteracy, as well as to indicate the role of this in enhancing the market value of the share by activating the deductive approach in presenting the theoretical aspects by focusing on its variables, and the inductive approach was used in the applied side of the research by studying the research variables on the sample represented by the communication companies listed in the Iraq Stock Exchange and testing their financial validity using some of the financial indicators as well as the eradication test Financial and accounting illiteracy on a sample of users of the financial statements of these companies and candidates for investment in them and the statement of the reflection of these two variables on the market value of the stock through the use of the Tobin's Q index to determine the company's market value and the value of its shares and compare them by employing inferential statistics tools for the period from 2019-2022 and according to the available financial data, and a set of results were reached, the most important of which was that there is a significant impact of financial health indicators and financial and accounting literacy on the market value of the compa