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Effect of Development International Financial Reporting Standards (IFRS) in Quality of Accounting Information for sample of banks listed on the Iraq Stock Exchange
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The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments in the field of accounting, and to seek to open the Iraqi financial market to the global financial markets, as a step towards attracting investment and foreign capital, thus achieving the desired economic development.

Therefore, the aim of the research was to highlight the latest developments in accounting literature, which is the development of IFRS  and its importance and impact on the quality of accounting information, the research reached several conclusion, the most prominent of which comes :-

1- There is a significant positive effect of the development in IFRS in quality   accounting information in the financial statements of the Iraqi banks the sample of the research if applied in the future.

2- The results of the statistical analysis showed that all relations between the development of IFRS and the qualitative characteristic of accounting information are (fundamental &  enhancing) statistically significant.

The research also reached several recommendations, most notably the following :-

  • Necessity the Accounting and Auditing Standards Board in Iraq and the Central Bank of Iraq to oblige companies in general and banks in particular to apply IFRS, especially after proving the quality of accounting information prepared on its basis.
  • Necessity the responsible authorities to open the training courses, and the establishment of scientific seminars, and workshops for the training of accounting staff in the Iraqi environment on apply IFRS, especially in the current transitional period.

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Publication Date
Sun Jul 17 2022
Journal Name
Al–bahith Al–a'alami
Features of news coverage during Covid-19 crisis: Content analysis on a sample of global news accounts on Twitter
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This study aims to analyze the messages of a number of global news outlets on Twitter. In order to clarify the news outlets tactics of reporting, the subjects and focus during the crisis related to the spread of the Covid-19 virus. The study sample was chosen in a deliberate manner to provide descriptive results. Three news sites were selected: two of the most followed, professional and famous international news sites: New York Times and the Guardian, and one Arab news site: Al-Arabiya channel.

A total of 18,085 tweets were analyzed for the three accounts during the period from (1/3/2020) to (8/4/2020). A content analysis form was used to analyze the content of the news coverage.   The results indicate an increase in th

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Urbanization and urban growth in Iraq
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The development issue is considered as one of the most important matters of concern to governments, intellectuals and specialists in the contemporary world, especially in developing countries that are trying hard to move out of the afflicting underdevelopment domain to a brighter future and achieve the aspirations of those countries through organized planning which take advantage of available resources, whether material or humanitarian, in the best way possible.
The development process are taking place at multiple levels ranging from national to regional to local where the community is stimulated and excited for the cooperation, participation and preparation to perform planned change in the methods of thinking, acting and production.<

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Sustainable Accounting indicators that related with create value for the firm
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The business environment is witnessing great and rapid developments due to the economic and technological development that has caused damage to human beings, which requires the need to reduce this damage and work to protect the environment and participate in supporting the social aspects. This requires economic resources to be realized by the economic units. Economic development in preserving the environment that has caused damage and supporting the social aspects that preserve human rights, enhance their position and satisfy their needs in society. Global professional organizations, the United Nations and stakeholder representatives have been issuing the Global Reporting Initiative (GRI) to find guidelines for the preparation of

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Publication Date
Fri Jan 01 2021
Journal Name
Psychology And Education
The effect of Daniel's model on the development of critical thinking in the subject of Arabic language among students of the College of Management and Economics
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This research aims to identify the impact of Daniel's model on the development of critical thinking. In order to achieve this objective, the following hypotheses are formulated: 1. There is no statistically significant difference at the significance level (0.05) between the average differences in the posttest scores of the experimental group taught according to Daniel's model and the control group taught according to the traditional method in the measure of critical thinking. 2. There is no statistically significant difference at the significance level (0.05) between the average differences in the preand post-tests scores of the experimental group taught according to Daniel's model in the measure of critical thinking. The current research i

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Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Elements of Promotion Mix and Their Effect in Insurance Service Marketing by Using Factor Analysis Approach: An Exploratory Research foe views of works Sample at the National Insurance Company
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The insurance is considered as one of the sectors that is impact is vital to the national economy and development programs, Insurance companies as financial institutions have an effect an aspects of social, economic as well as the participation of enterprises in compensation for the risk potential losses and individuals, Insurance sector provides insurance service insurance which should be characterized by quality and satisfy  needs and desires of the customer , so the  raise insurance awareness in the community its members and institutions will help in  maintaining the movement of production and service delivery standards, quality sought by the insured to obtain, as well as the development of promotional programs, and use

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Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Rationalization of costs by using the tool of the quality function deployment: / applied research in the State Company for Textile and Leather Industries
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The research aims to apply one of the techniques of management accounting, which is the technique of the quality function deployment on the men's leather shoe product Model (79043) in the General Company for Textile and Leather Industries by determining the basic requirements of the customer and then designing the characteristics and specifications of the product according to the preferences of the customer in order to respond to the customer's voice in agreement With the characteristics and technical characteristics of the product, taking into account the products of the competing companies to achieve the maximum customer satisfaction, the highest quality and the lowest costs. Hence, the importance of research has emerged, which indicat

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Publication Date
Wed Aug 11 2021
Journal Name
مجلة القانون الدستوري والعلوم الادارية
  The role of positive psychological capital in activating sustainable performance standards
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اعداد : أسرار عبد الزهراء علي - علاء الدين - ب. جواد  حسن عودة عبد الله  - جامعة بغداد جامعة بغداد كلية البصرة للعلوم والتكنولوجيا - كلية الإدارة والاقتصاد. كلية الإدارة والاقتصاد المركز الديمقراطي العربي –   مجلة القانون الدستوري والعلوم الإدارية : العدد التاسع شباط – فبراير 2021 المجلد 3 ،

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Publication Date
Mon Apr 01 2024
Journal Name
N/a
Revitalization of the Iraqi marshes Under of Iraqi laws, Ramsar international agreement, and the Canadian political scenario "A future outlook on political geography"
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Abstract: The Iraqi alluvial plain is unique in its rare water bodies in the world, varying in area, depth and natural resources, which are the Iraqi marshlands. Specialized researchers have researched the marshlands and their affiliation to the river sediments of the Euphrates and Tigris rivers over time, as they move south towards the Arabian Gulf. The giant marshlands are located in three main areas, which are the marshes (eastern - central - southern), and the newly formed marshes (Hawizeh Marsh - Central Marsh - Hammar Marsh). The Iraqi marshlands have their geopolitical importance to Iraq, so they must be taken care of and all local, international and international laws issued against them must be observed. All marshlands are expo

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Publication Date
Fri May 16 2025
Journal Name
Journal Of Forensic Medicine And Toxicology
Exploring the Effect of Disruptive Behavioral Disorders on Quality of Learning Among School Children: Across-sectional Study
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Background: disruptive behavioral disorders among primary school children is oone of the most popular, which has  negative social, psychological, educational, and physical repercussions on children and families. Objective: This study sought to determine effect disruptive behavioral disorders quality of learning among school chil dren. Methods: A descriptive cross-sectional design study was conducted at Baquba primary schools in Diyala Governorate,  and the study period was extended from October 6th, 2024, to January 15th, 2025. A nonprobability purposive sample was  used to include 275 teachers working at selected Baquba primary schools, Iraq. Data were collected using a self-admin istered questionnaire, two components of the st

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Publication Date
Sun Aug 23 2026
Journal Name
Journal Of Food Science And Technology (iran)
Effect of Replacing Vegetable Oil with Anhydrous Milk Fat on the Quality Properties of Laboratory-Produced Nutella
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This study aimed to prepare a healthy Nutella rich in specific fatty acids (e.g., oleic, palmitic, and stearic acids) and fat-soluble vitamins (A, E, K, and D) by replacing sunflower oil with anhydrous milk fat (ghee) at substitution levels of 10%, 20%, and 30%. The effect of this substitution on the physicochemical and sensory properties of the laboratoryproduced Nutella was investigated. The chemical composition analysis revealed significant differences (p < 0.05) in fatty acid profiles and vitamin content among the treatments, while some other compositional parameters showed no significant differences. The percentages of oleic, palmitic, stearic, and linolenic fatty acids increased significantly with increasing substitution levels of anh

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