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The purpose of this paper is to investigate the role of accounting measurement and disclosure of social capital (AMDSC) in improving financial performance (FP) in industrial companies in the Kurdistan Region of Iraq (KRG) and Sulaimani city. The research also examines the mediating role of reliability of financial information (RFI) between AMDSC and FP.

This research uses SmartPLS to analyze the questionnaire that was sent to 10 industrial companies operating in the iron sector during 2021.

The findings reveal that AMDSC has a significant effect on improving the FP of the industrial companies in KRG. The results also confirm that the RFI mediates between AMDSC and FP. Thus, this suggests that social capital (SC) needs to be considered in the companies’ strategy to secure future financing in this area.

This paper is limited to the iron sector of KRG/Sulaimani city. Future studies could address other sectors, such as sugar, cement, clothes, automobiles and medicines.

This paper focuses on improving FP in industrial companies in KRG and Sulaimani city through considering SC in their companies’ strategies, as there was no concern for SC in KRG before.

Current article aims to investigate the positive link between knowledge sharing (KS), innovative culture (IC), quality of work life (QWL) and innovative behaviours (IB) at higher education institutions in Iraq's Kurdistan Region.

The study's data was gathered from academic staff at various universities in Iraq's Kurdistan Region. A total of 212 data were collected via survey questionnaire and analysed using structural equation modelling.

It was discovered that KS has direct and significant positive effects on IC, QWL and IB; IC had direct positive effects on IB; QWL had no considerable influence on IB and IC had a significant mediation and moderation roles between KS and IB. As a result, it is advised that universities in the region are strongly support IC to increase IB among academicians.

Firstly, the data has been collected during the crises time that the lecturers were not receiving regular salary. This might change their quality work life perception. Secondly, data has been collected only from Sulaymaniyah city; other parts of the Iraq could have different perceptions. Lastly, sample size might be another limitation of the study.

It is recommended that universities in the region should strongly support IC to increase IB among academicians, in terms of providing flexible working schedule and conditions, fair opportunities for promotion, and share decision making responsibilities.

KS and IC has significant impacts on IB among the academicians. Accordingly, university administrative should improve policies increase KS behaviours and provide IC that academicians feel more comfortable culture to be innovative. Therefore, current paper recommends, tolerance to failure, openness to new ideas and participation to the decisions to improve IB among the academicians.

The paper is important that investigate KS and IC at the higher education institutions in Kurdistan region. Further, QWL perception has been investigated respectively. However, it has been observed that lecturers do not have quality of life perception at the investigated period of time.