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jeasiq-1798
The Effect of Disclosure and Transparency Criteria In Saudi Banks on The Financial Ratios Indicators
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The study aimed to measure the effect of applying the disclosure and transparency standards criteria adopted by the Saudi Arabian Monetary Authority on improving performance indicators in the Saudi banking sector, by measuring the extent of the impact of the bank's financial indicators represented by liquidity, profitability and return on assets in Saudi banks by applying the criteria of disclosure and transparency, which is one of the Main principles in the list of governance, which was approved by the Saudi Arabian Monetary Authority. The analytical approach was followed to achieve the goal of the study, as the financial statements of Saudi banks were analyzed during a period of 8-year to test four hypotheses related to measuring the presence of statistically significant differences between the performance indicators of banks before and after applying the disclosure and transparency standards imposed on Saudi banks. The results of the research confirmed the existence of an inverse relationship between the bank’s liquidity and the percentage of Saudi banks ’profits. The more liquidity, the lower the profitability level of banks, which indicates that the high liquidity in Saudi banks has led to a low profitability in this time period, and the study recommended that The need to pay attention to the concept of disclosure and transparency among all related parties in Saudi banks, and banks should find a balance between liquidity and profitability

 

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Publication Date
Thu Jan 30 2025
Journal Name
Economics And Administrative Studies Journal (easj) (formerly Al-dananeer Journal)
The use of the MADC indicator for entry and exit from financial market.
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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of the Corona Pandemic (covid-19) on the Quality of the Auditor’s Reporting by Application to Iraqi Economic Units
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Abstract:

     The research aims to shed light on the Corona pandemic and its repercussions on the global economy in general, and on the activities of Iraqi economic units in particular. It also aims to show the impact of the auditor’s reporting on the effects of the Corona pandemic on economic units and its reflection on the quality of his reporting. To achieve the objectives of the research, the researcher prepared a questionnaire according to the five-point Likert scale and took into account in its preparation compatibility with the characteristics of the study community, and that the target community for this questionnaire are the economic units listed in the Iraq Stock Exchange that have complet

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Publication Date
Wed Dec 26 2018
Journal Name
Iraqi Journal Of Science
Using the Basic Efficiency Criteria to Estimate the Security of the New Digital Algebraic Generator System (NDAGS)
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The Multiplicative Cyclic Group has been used to construct a New Digital Algebraic Generator System (NDAGS). This cryptosystem can be classified as a stream cipher cryptosystem. In this paper we will estimate the efficiency and security of the (NDAGS) by using the Basic Efficiency Criteria (BEC). A comparison has made between the some known generators and (NDAGS). The results of applying the BEC and the comparison results proof the high efficiency of the (NDAGS).

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Publication Date
Wed Dec 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر معايير الخصائص للمدقق الداخلي في تحقيق المسائلة: دراسة ميدانية في البنك العربي
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The research aims at introducing international standards of internal auditing standards, including properties, performance, and special focus on the role of internal auditors abide by the standards of properties in achieving better accountability of the various actors in the Arab Bank and its branches in Jordan. The researcher to gather information on the questionnaire that was designed in accordance with the pivotal first measure the degree of compliance with the standards of properties and the second measures the following criteria for properties to achieve accountability is through the use of statistical methods to researcher concluded that 42.5% of the changes to achieve accountability back to the standard features and more standards

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Publication Date
Sat Nov 12 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of government investment spending on tax revenue in Iraq from( 2008 – 2020) : Applied research in The General Authority for Taxes.
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The expenditures of the general budget, in its operational and investment divisions, are a basic factor in the economic and social growth of any country, and its impact on various economic activities such as income, employees , and the standard of living of members of society. This was based on a basic premise: Does increasing or decreasing investment expenditures have an effect on increasing or decreasing the tax proceeds, What is the level of relationship between them? and to achieve the goal of the research, an inductive and analytical method was chosen to measure the impact of the investment budget expenditures on the tax outcome quantitatively using the financial data obtained from The General Authority for Taxes, Ministry of Financ

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The impact of corporate governance in the promotion of business ethics A prospective study in a sample of private banks
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 The study aims to know the role of governance in the consolidation of the principles of business ethics, through the application of the principles of governance and the dimensions of business ethics in the private sector. And knowledge of the validity of the hypothesis key of the current study according to which "increases the ethics of business organizations strength and coherence in the presence of the principles of governance" as it was distributed the questionnaire to a sample of a chairman and board members and managers department  and heads of sections in some of the private banks. I have been using correlation analysis and regression testing (t) to see the moral differences and to find out the c

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Commercial banks in Iraq had applied in practice different forms of its activities upon surplus funds that deposited from individual, firms and many governments units
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These deposits take many forms like current acc, deposits in order to growth and serve national economy Various in varicose perspectives .

The problem of this paper its concern with un applied the mathematical models that used in profitability analysis of current acc , and deposits in view of risk, profit efficiency and financial leverage for this reason the paper discussion use the cumulate mathematical model to solve these problem, that content three variables that be used to measuring profitability by consequent replacement method by stable base and by moving base for 2007 – 2009 applied the data collect from Iraq middle east bank.           &nbs

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Publication Date
Sun Sep 01 2019
Journal Name
Al-khwarizmi Engineering Journal
The Effect of Wind Velocity on the Suppression of Composite Wing Airfoil NACA 0012
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The first studies on shocks and vibrations were carried out at the beginning of the 1930s to improve the behavior of buildings during earthquakes. Vibration tests on aircraft were developed from 1940 to verify the resistance of parts and equipments prior to their first use. Flutter is a well-known example of dynamic aero elasticity, where when oscillation of structure interacted with unsteady aerodynamic forces the flutter will occur. Vibration on any structure without damping means that self-harmonic oscillation will occur, and in most cases the oscillation may start to increase until structural failure. This behavior is very similar to resonance phenomena if only the oscillation is being studied as a vibration case. In vibration suppre

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Publication Date
Wed Dec 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Comparison of Bolton’s Ratios in a Sample of Iraqi and Egyptian Populations
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Background: The objective of this study was to investigate the possibility of standardizing the Bolton ratio analysis as a diagnostic measure for both Iraqi and Egyptian orthodontic populations within three Angle' classification groups. Materials and methods: Two hundred forty pretreatment study casts (one hundred twenty of each population) were included in this study and divided into three Angle' classification groups. The mesiodistal crown diameters of all teeth were measured for computing the anterior and total Bolton ratios. Analysis of variance was performed to compare the mean ratios of Bolton analysis as a function of the Angle classification.HSD test was used to specify the classes of malocclusion that have significant differences.

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Publication Date
Thu Jan 30 2025
Journal Name
Al-rafidain University College For Sciences
Use GARCH model to predict the stock market index, Saudi Arabia
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In this paper has been building a statistical model of the Saudi financial market using GARCH models that take into account Volatility in prices during periods of circulation, were also study the effect of the type of random error distribution of the time series on the accuracy of the statistical model, as it were studied two types of statistical distributions are normal distribution and the T distribution. and found by application of a measured data that the best model for the Saudi market is GARCH (1,1) model when the random error distributed t. student's .

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