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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
Fri Dec 15 2023
Journal Name
Iraqi Journal Of Laser
Study the Impact of Silica Nanoparticles on the Properties of Several Dyes for the Fabrication of a Random Laser Gain Medium
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Random laser gain media is synthesized with different types of dye at the same concentration (1×10-3 M) as an active material and silicon dioxide NPs (silica SiO2) as scatter centers through the Sol-Gel technique. The prepared samples are tested with UV–Vis spectroscopy, Fluorescence Spectroscopy, Field Emission Scanning Electron Microscopy (FESEM), and Energy Dispersive X-ray Diffraction (EDX). The end result demonstrates that doped dyes with silica nanoparticles at a concentration of 0.0016 mol/ml have lower absorbance and higher fluorescence spectra than pure dyes. FESEM scans revealed that the morphology of nanocrystalline silica is clusters of nano-sized spherical particles in the range (25-67) nm. It is con

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Publication Date
Sun Oct 15 2023
Journal Name
Bionatura
Study the effect of the different doses from the laser on Staphylococcus aureus Bacteria growth in vitro
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Background: Laser is a novel physical therapy technique used to treat various conditions, including wound healing, inhibition of bacterial growth, and postoperative wounds. High-power pulsed alexandrite laser therapy is one of the most prevalent forms of laser therapy, which is a noninvasive method for treating various pathological conditions, thereby enhancing functional capacities and quality of life. It is a modern medical and physiotherapeutic technology. Generally, the Alexandrite laser emits infrared light with a wavelength of 755 nm, allowing it to propagate and penetrate tissues. Objective: This study focused on the application of a high-power pulsed alexandrite laser in vitro to evaluate the effect of a pulsed alexandrite l

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Publication Date
Thu Apr 14 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Study The Effect of α-amylase Inhibitors Isolated from Plant Sources on Some Mold.: Study The Effect of α-amylase Inhibitors Isolated from Plant Sources on Some Mold.
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Activity test of the inhibitors purified from barley and broad beans crop proved the inhibition activity against 6 types of rots Pencillium ssp and Aspergellusflavus and Aspergillus niger and Fusarium solani and Fusarium semitectum and Mucor with three concentrations 0.1 and 0.2 and 0.3 mg/ml, where the inhibitor purified from the second peak of broad beans proved that it had a higher inhibition activity against the growth of test rots which were 53.75 and 62.5 and 78.5 and 76.25 and 84 and 18.8% respectively, at 0.3 mg/ ml followed by the first peak of the inhibitor purified from broad beans the inhibition activity were 43.75 and 50 and 62.96 and 75 and 80 and 12.5 then the inhibitor purified from barley in which the inhibition activity

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Publication Date
Tue Oct 12 2021
Journal Name
Innovative Infrastructure Solutions
Facilitating claims settlement using building information modeling in the school building projects
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Publication Date
Sun May 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Four Lateral Methyl Groups on The Thermotropic Behavior of Azo Liquid Crystal Homologous Series
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  Twenty binary liquid crystalline mixture diagrams were investigated with polarizing microscope and differential scanning calorimeter (DSC). Four binary mixture diagrams were constructed to identify the smectic phase which is found to be the same in all components of the homologous series (4-n-alkoxy -2, 3, 5, 6-tetra methyl-4-n-alkoxy azo benzene) (nPA4M). The fifth binary mixture diagram was between the (6PA4M) and the reference liquid crystal compound, terephthlylidene-bis (4-n-butylanaline) (TBAA) to   identify the type of smectic mesophase of these compounds, and the results obtained were compared with the literature. To study the effect of the 4 methyl lateral groups on the thermotropic behavior of the (nPA4M) homol

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Publication Date
Sat Jun 15 2019
Journal Name
Journal Of The College Of Basic Education
The Effect Of Phoenix Dactylifera L. Pinnae Reinforcement On The Mechanical And Thermal Properties Of Polymer Composite
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Phoenix dactylifera l. pinnae (the green leaves of dates palm) were used as natural reinforcing (strengthening) fibers to improve the mechanical properties of polyester as a matrix material, the fibers of the green leaves of dates palm were used in two lengths, 10 and 20mm with five rates of 0, 2.5, 5, 10, and 20% , where the reinforcing with the leaves fibers increases the hardness strength from 76.5 to be about 86.55 , the Impact value raised from about 0.313 to 0.461 , in addition to that the flexural strength from 2.66 to be about 55 , and the thermal conductivity increases from 2.54 𝑤∕𝑚.℃ to 5.41 𝑤∕𝑚.℃. The results of the present search explains that the composite samples reinforced at rate 20% and 10mm fiber length

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Publication Date
Sun May 07 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study the Effect of Annealing Temperature on the Structural, Optical and Electrical Properties of ZnS Thin Films
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The structural, optical and electrical properties of ZnS films prepared by vacuum
evaporation technique on glass substrate at room temperature and treated at different
annealing temperatures (323, 373, 423)K of thickness (0.5)µm have been studied. The
structure of these films is determined by X-ray diffraction (XRD). The X-ray diffraction
studies show that the structure is polycrystalline with cubic structure, and there are strong
peaks at the direction (111).
The optical properties investigated which include the absorbance and transmittance
spectra, energy band gab, absorption coefficient, and other optical constants. The results
showed that films have direct optical transition. The optical band gab was

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Publication Date
Tue Nov 08 2022
Journal Name
V. International Scientific Congress Of Pure, Applied And Technological Sciences
The effect of background vacuum pressure on the length of gas discharge plasma by using Aluminum electrodes
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Length of plasma generated by dc gas discharge under different vacuum pressures was studied experimentally. The cylindrical discharge tube of length 2m was evacuated under vacuum pressure range (0.1-0.5) mbar at constant external working dc voltage 1500V. It was found that the plasma length (L) increased exponentially with increasing of background vacuum air pressure. Empirical equation has been obtained between plasma length and gas pressure by using Logistic model of curve fitting. As vacuum pressure increases the plasma length increases due to collisions, ionizations, and diffusions of electrons and ions.

Publication Date
Sat Dec 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
• The Effect Of Brodifacoum On The Reproduction Of Male Wild House Mouse Mus musculus ( Muridae : Rodentia)
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The study  dealt  with the effect  o r the anticoagu l ant  rodentici de Brcidi facom on the reproduction of  male mus musculus trapped from d i ftcrent loculitieo of Uagltdad prov ince and ted with different doses (50

,75 ,100  mg) of  pellets of  this  rodenticide. The  results showed n significant  decrease  (p<  0.0 I )   in   testicular  weight  and   volume, epididymal ( head and tail) weight and numbers of different spermatogenic cells. The rodenticide caused a significant decrease in sperms concentration and a significant increase in dead and abnormal sperms in testes and epididymis.

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Publication Date
Fri Oct 13 2023
Journal Name
Engineering, Technology &amp; Applied Science Research
The Experimental and Theoretical Effect of Fire on the Structural Behavior of Laced Reinforced Concrete Deep Beams
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A Laced Reinforced Concrete (LRC) structural element comprises continuously inclined shear reinforcement in the form of lacing that connects the longitudinal reinforcements on both faces of the structural element. This study conducted a theoretical investigation of LRC deep beams to predict their behavior after exposure to fire and high temperatures. Four simply supported reinforced concrete beams of 1500 mm, 200 mm, and 240 mm length, width, and depth, respectively, were considered. The specimens were identical in terms of compressive strength (  40 MPa) and steel reinforcement details. The same laced steel reinforcement ratio of 0.0035 was used. Three specimens were burned at variable durations and steady-state temperatures (one

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