Investigating the Relationship between Ownership Structure and Accounts Receivable Management in Iraq Stock Exchange


  • Mahdi Vakilian Aghouei
  • Mohammed Hasan Mohammed Aljari


The main objective of this study was to investigate the effect of ownership structure (institutional ownership, managerial ownership, and major ownership) on accounts receivable management. In this regard, three hypotheses are codified for the study. To test the hypotheses using the systematic deletion method, a sample formed of 35 firms was selected from the companies listed on Iraq Stock Exchange for 5 years (2015-2019). The study used multivariate regression models using combined data for the data analysis and to test the hypotheses. The results of the study showed that institutional ownership is in a positive and significant correlation with receivable accounts management; although managerial ownership is in a negative and significant correlation with it. Also, major ownership has no significant effect on receivable accounts management.