Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


The Reflection of Accounting and Financial Slack on Investment Decision with Fintech as Mediator / Applied Study in Iraqi Fintech Companies

Author(s): Fadi Hassan Jaber, Mohanad Hameed Yasir

The study aims to study the relationship between financial slack, which represents a vital variable that play a big impact on the investment decision in Iraqi investment environment and to enhance this relationship with the existence of financial technology representing an intermediate support variables. The study used to test hypotheses by using statistical analysis program Amos 25 to analyze and discuss the research variables. And sample of 11 Iraqi companies that use financial technology was reached after testing the basic assumptions to determine between the variables that represent financial technology as a turning point in the activities of companies operating in the Iraqi environment and the most important recommendations.

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