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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 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
المستخلص ان استخدام الموارد الاقتصادية التي يتمتع العراق بها ولاسيما الموارد النفطية ، التي تشكل المصدر الاساس للعوائد المالية ، من شأنه ان يزيد الفائض الاقتصادي خارج القطاع النفطي من خلال تعبئة وتحشيد القوى العاملة وتحويلها الى أصول رأسمالية ، كان
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     The use of economic resources enjoyed Iraq by especially oil resources, which constitute the main source of financial revenue, would the economic surplus outside the oil sector increases by mobilizing and rallying the labor power and turn it into an access capitalism, , was the cause of "the inaction of the productive sectors of the economy, made the investment planning process and even investment in human capital was not rationality with the increasing number of unemployed, particularly certificates and specializations high campaign, direction of the government towards market liberalism after 2003 through the, was focused not follow a clear economic policies, and the absence of planning, and the absence

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
La langue et la quête de l'identité dans l’œuvre d’Annie Ernaux
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Since her early beginning in 1974 in her novel "Les armoires vides", Annie Ernaux writing about life in all its various aspects remained her main goal. This novel gave the earliest signals of what would happen later on in her literary career. Indeed, her works showed abilities of echoing reality, her sufferance and experiences via the use of simple and clear language. Add to this, her writings are to be viewed as an expression of deep felt journey, and a continuous search due to the consequent changes coming out of her identity.

    We try here to give an answer to the question about writing as to whether being, to Ernaux herself, a need for the search about her social and feminist identity, or a pure literary work

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
استعمال انحدار الاسقاطات المتلاحقة و الشبكات العصبية في تجاوز مشكلة البعدية
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المستخلص يهدف هذا البحث الى تجاوز مشكلة البعدية من خلال طرائق الانحدار اللامعلمي والتي تعمل على تقليل جذر متوسط الخطأ التربيعي (RMSE) , أذ تم  استعمال طريقة انحدار الاسقاطات المتلاحقة  (PPR)    ,والتي تعتبر احدى طرائق اختزال الابعاد التي تعمل على تجاوز مشكلة البعدية (curse of dimensionality) , وان طريقة (PPR) من التقنيات الاحصائية التي تهتم بأيجاد الاسقاطات الاكثر أهمية في البيانات المتعددة الابعاد , ومع ايجاد كل اسقاط

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Publication Date
Thu Aug 03 2023
Journal Name
Journal Of Legal Sciences
Rooting Governance and its Legal Nature
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Tax governance is a set of legal means that directs the tax administration to deal in good faith with taxpayers based on transparency, integrity and accountability while ensuring the achievement of tax justice and works to introduce advanced means by which it deals with all stakeholders.

      In this study, we try to explain its rooting and legal nature by shedding light on the position of some international organizations and their internal legislation in the context of public finance.

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Publication Date
Mon Feb 25 2019
Journal Name
Iraqi Journal Of Physics
Relationship between CML and Io's phase according to Jupiter's actual radio storms observations
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The actual observations for Jupiter radio storm were taken for Hawaii station within multi years from 2001 to 2012. The Central Meridian Longitude (CMLІІІ) and Io's phase (γIo) were calculated for each year from Radio Jove program, the results of CMLІІІ for year 2006 was A=(180-300)º,B=(15-239)º, C=(60-280)º, phase was A=(182-260)º,B=(40-109)º, C=(200-260)º, which were close to the theoretical values, longitude was A=(180-300)º, B=(15-240)º, C=(60-280)º and phase was A=(180-260)º,B=(40-110)º and C=(200-260)º.

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Engineering
An Electronic and Web-Based Authentication, Identification, and Logging Management System
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The need for participants’ performance assessments in academia and industry has been a growing concern. It has attendance, among other metrics, is a key factor in engendering a holistic approach to decision-making. For institutions or organizations where managing people is an important yet challenging task, attendance tracking and management could be employed to improve this seemingly time-consuming process while keeping an accurate attendance record. The manual/quasi-analog approach of taking attendance in some institutions could be unreliable and inefficient, leading to inaccurate computation of attendance rates and data loss. This work, therefore, proposes a system that employs embedded technology and a biometric/ w

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Publication Date
Thu Aug 04 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Mutual Impact between Current Account status and selected Total Variables Iraq : study status 2004-2019
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The flexibility of interaction between the movement of macroeconomic variables that affect and are affected by the balance of payments, especially the movement of the current account, implies a perception of the maturity of economic development and what the theory assumes from the launch of a wide range of economic movement that varies in the degree of its influence according to the level of economic development and the vitality of the internal/external overlap relations through the assumed response to the movement of the macroeconomic variables. On this basis, it is possible to estimate the soundness and rationality of the economic decision taken that takes into account the required reciprocal repercussions between the current a

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Alternative security solutions offered by virtual private network vpn model proposal to use alternatives to Cisco and Microsoft security in al-rasheed bank-delegate general office- northern region
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The study aims to provide a Suggested model for the application of Virtual Private Network is a tool that used to protect the transmitted data through the Web-based information system, and the research included using case study methodology in order to collect the data about the research area ( Al-Rasheed Bank) by using Visio to design and draw the diagrams of the suggested models and adopting the data that have been collected by the interviews with the bank's employees, and the research used the modulation of data in order to find solutions for the research's problem.

The importance of the study Lies in dealing with one of the vital topics at the moment, namely, how to make the information transmitted via

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Philosophical Framework To Intellectual Capital Readiness in Iraqi Organizations
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           This research aim to present theoretical and philosophical framework regards topic of intellectual capital readiness in Iraqi universities. That is, by using strategic map in balanced score card of Norton and Kaplan (2004). This research discusses theoretical content for three main aspects reflect in its nature elements of intellectual capital readiness in organizations. This includes human capital readiness, information capital readiness and organizational capital readiness. To clear each element, the authors relay on mechanism to determine gape per element of intellectual capital elements.

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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
Solutions and Recent Challenges Related to Energy in Wireless Body Area Networks with Integrated Technologies: Applications and Perspectives
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          In this paper, we have investigated some of the most recent energy efficient routing protocols for wireless body area networks. This technology has seen advancements in recent times where wireless sensors are injected in the human body to sense and measure body parameters like temperature, heartbeat and glucose level. These tiny wireless sensors gather body data information and send it over a wireless network to the base station. The data measurements are examined by the doctor or   physician and the suitable cure is suggested. The whole communication is done through routing protocols in a network environment. Routing protocol consumes energy while helping non-stop communic

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