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Effect of the Quality of Accounting Information on the Efficiency of Investment Decisions
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Abstract

The entities responsible for regulating the financial market are seeking to provide high quality accounting information, to provide appropriate protection to investors, and thus encourage them and attract them to increase their investments. the research reached several conclusion, the most prominent of which comes  :-

1-The production of high quality accounting information reduces investment costs and costs of processing accounting information.

2- The production of high quality accounting information helps investors identify the best investment opportunities.

3- The results of the statistical analysis showed that there is significant relationship between the quality of accounting information and efficiency investment decision in the sample banks.

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

1-Necessity to oblige all companies to reduce high quality accounting information to provide reasonable protection for investors.

2-Necessity to oblige all companies to reduce high quality accounting information to increase the efficiency of investment, thus attracting capital and foreign investment. 

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
The Effect of Grain Boundaries on Schottky Diode Parameters
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The activation energy and optical band gap of different regions (p-type) polysilicon have been measured. Both microscopic studies and current-voltage characteristics of diodes prepared on different surface regions were carried out. Comparison of diodes parameters and microscopic studies indicate that the type of angles between boundaries has a significant effect on diodes parameters while the boundary lengths per unit area has less effect. The mechanism of Al-interaction with grain boundaries and their intersecting points at different temperature were also studies. The X-ray fluorescence spectrometry has been used for detection of diffused A1%.

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Nostalgia Marketing on Consumers' Purchase Intention
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The aim of this paper is to determine the effect of nostalgia marketing on consumers’ purchase intention and demographic factors. Nostalgia marketing is one of the marketing ideas that some organizations use it to attract customers by evoking memories or heritage in their minds. This method would affect the emotions and feelings of people, which may raise their desire to buy. The questionnaire was used as a tool for data collection, and it was distributed to a random sample of 512 individuals. A sample is a group of individuals who have seen small sculptures displayed in shops inside Babylon Mall in Baghdad. The small sculptures show the life of Baghdadis in the fifties and sixties of the last century. Statistical software was used for

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Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
The effect of gold nanoparticles on WO3 thin film
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Chemical spray pyrolysis technique was used at substrate temperature 250 ˚C with annealing temperature at 400 ˚C (for 1hour) to deposition tungsten oxide thin film with different doping concentration of Au nanoparticle (0, 10, 20, 30 and 40)% wt. on glass substrate with thickness about 100 nm. The structural, optical properties were investigated. The X-ray diffraction shows that the films at substrate temperature (250 ˚C) was amorphous while at annealing temperature have a polycrystalline structure with the preferred orientation of (200), all the samples have a hexagonal structure for WO3 and Au gold nanoparticles have a cubic structure. Atomic force microscopy (AFM) was used to characterize the morphology of the films. The optical pr

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Publication Date
Wed Jan 01 2020
Journal Name
Systematic Reviews In Pharmacy
The effect of silver nanoparticles on braf gene expression
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The recent studies suggested the possible toxicities or genetic alterations associated with biological and medical applications of silver nanoparticles (AgNPs). The current research is directed to see if AgNPs administration can lead to some changes in expression of BRAF gene in selected body organs tissues. Fifty-six male of musmusculs (Balb/C) mice from the animal house of Al-Nahrain Centre of Biotechnology were used. These animals were divided randomly to seven groups (eight mouse in each group), one of these groups represented the control group, three groups were subjected to different doses of AgNPs (0.25, 0.5and 1 mg/kg of body weight) for one week, and the remaining three groups were subjected to three different doses of AgNP

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Publication Date
Thu Mar 30 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Internal Marketing on Organizational Citizenship Behavior
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The aim of this paper is to determine the effect of internal marketing through three dimensions: vision, development, and reward - on organizational citizenship behavior in three private universities in Iraq. Organizations’ view of their members as internal customers could be made them more realistic in dealing with the reasons for leaving and going to other organizations. This can promote business organizations to build an organizational environment that contributes to making the organization look like the homeland of those workers. The research method is descriptive and analytical. The tool for data collection was the questionnaire. Statistical software (SPSS V.23 and AMOS V.23) was used to analyze the data. The research sample was r

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Antibacterial Effect of Mastic Gum on Aerobic Oral Bacteria
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Objective: To evaluate the antibacterial effect of mastic gum against the most common aerobic oral bacteria and
emphasized on oral streptococci.
Methodology: In this study 10 persons (males and females of 18-60 years old) were randomly assigned to chew
mastic gum (1.5 gm for 45 minutes). Mouth washes were collected before and after gum chewing .The two mouth
washes were diluted (10-1 – 10-6) and cultivated aerobically for 24 hours at 37C0 on BHI agar for total bacterial
count and on MSF agar for counting the oral streptococci.
Results: The results showed that the total bacterial count for staphylococci, Neisseria and oral streptococci on BHI
agar and MSF agar for oral streptococci after mastic chewing were highly r

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the risks of foreign currency positions on the continuity of the economic unit : Applied research
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The research aims to know the extent of the impact of the risks of foreign exchange centers represented in commitment risks, liquidity risks, and exchange rate risks on the continuity of the economic unit. The research in the light of its presentation of the intellectual, cognitive and applied contributions about the risks of foreign currency centers and the continuity of the economic unit, and represented the research community in the banking sector, and the sample included nine private commercial banks listed in the Iraq Stock Exchange, and they relied on the research on a time series consisting of four years that extended from one year 2017 to 2020. The research problem was the impact of the risks associated with foreign currency cent

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Publication Date
Fri Dec 01 2023
Journal Name
مجلة العلوم و التكنولوجية للنشاطات البدنية و الرياضية
The effect of the think, pair, and share strategy of using educational movies on learning jumping opened legs and closed legs skills on vault in artistic gymnastics for women
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The research aimed at identifying the effect of the think, pair, and share strategy by using educational movies on learning jumping opened legs and closed legs skills on vault in artistic gymnastics for women. It also aimed at identifying the group that learned better the skills understudy. The researcher used the experimental method on second-grade College of Physical Education and Sport Sciences female students. Twelve female students were selected from each of the two sections to form the subjects of the study. The main program was applied for eight weeks with one learning session per week. The data was collected and treated using SPSS to conclude that the think, pair, and share strategy and the traditional program have positive effects

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Publication Date
Wed Nov 27 2024
Journal Name
Frontiers In Education
The impact of using artificial intelligence techniques in improving the quality of educational services/case study at the University of Baghdad
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The utilization of artificial intelligence techniques has garnered significant interest in recent research due to their pivotal role in enhancing the quality of educational offerings. This study investigated the impact of employing artificial intelligence techniques on improving the quality of educational services, as perceived by students enrolled in the College of Pharmacy at the University of Baghdad. The study sample comprised 379 male and female students. A descriptive-analytical approach was used, with a questionnaire as the primary tool for data collection. The findings indicated that the application of artificial intelligence methods was highly effective, and the educational services provided to students were of exceptional quality.

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Eliminate harmful side – effects of Controls System by designing Activity – Based Responsibility Accounting model
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This research has come out with that, function-based responsibility accounting system has harmful side – effects preventing it of achieving its controlling objective, that is, goal congruence, which are due to its un integrated measures, its focus on measuring measurable behaviors while neglecting behaviors that are hardly measured, and its dependence on standard operating procedures.

In addition, the system hypotheses and measures are designed to fit previous business environment, not the current environment.

The research has also concluded that the suggestive model, that is, activity-based responsibility accounting is designed to get ride of harmful side – effects of functi

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