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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 Sep 10 2018
Journal Name
Iraqi Journal Of Physics
Influence of cobalt substitution on the properties of Ni0.95-xCoxCu0.05Fe2O4 ferrite nanoparticles
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Cobalt substituted nickel copper ferrite samples with general formula Ni0.95-xCoxCu0.05Fe2O4, where (x= 0.00, 0.01, 0.02, 0.03, 0.04 and 0.05) were prepared by solid-state reactions method at 1373 K for 4h. The samples prepared were examined by X-ray diffraction (XRD(, atomic force microscope (AFM), Fourier transform infra-red spectroscopy (FTIR) and Vickers hardness. X-ray diffraction patterns confirm the formation of a single phase of cubic spinel structure in all the prepared samples . XRD analysis showed that the increase in the cobalt concentration causes an increase in the lattice constant, bulk density (ρm) and the x-ray density (ρx), whereas porosity (p) and crystallite size (D) decrease. The Topography of the surface observed

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Publication Date
Fri Jun 16 2023
Journal Name
Acta Scientiarum Polonorum Administratio Locorum
An analysis of Baghdad’s masterplans based on the development of green areas
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Motives: Baghdad is the capital city and an important political, administrative, social, cultural and economic centre of Iraq. Baghdad’s growth and development has been significantly influenced by efforts to accommodate various needs of its steadily growing population. Uncontrolled population and urban growth have exerted negative effects in numerous dimensions, including environmental sustainability because urban expansion occurred in green spaces within the city and the surrounding areas.Aim: The aim of this study was to examine the planning solutions in Baghdad’s green areas in the past and at present, and to identify the key changes in the city’s green areas, including changes in the ratio of green urban spaces to the tota

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Publication Date
Tue Dec 14 2021
Journal Name
Sustainability
Influence of Iron Filing Waste on the Performance of Warm Mix Asphalt
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Recently, interest in the use of projectiles in research on recycling waste materials for construction applications has grown. Using recycled materials for the construction of asphalt concrete pavement, in the meantime, has become a topic of research due to its significant benefits, such as cost savings and reduced environmental impacts. This study reports on comprehensive experimental research conducted using a typical mechanical milling waste, iron filing waste (IFW), as an alternative fine aggregate for warm mix asphalt (WMA) for pavement wearing surface applications. A type of IFW from a local machine workshop was used to replace the conventional fine aggregate, fine natural sand (FNS), at percentages of 25%, 50% 75%, and 100% b

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Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
Factors Influence on the yield of Bacterial Cellulose of Kombucha (Khubdat Humza)
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Kombucha(Khubdat Humza) is composed of yeast and acetic acid bacteria especially, Acetobacter xylinum which forms a cellulose pellicle on tea broth. Kombucha(Khubdat Humza) produces bacterial cellulose pellicles, with unique purity and fine structure. It can be used in many forms, such as an emulsifier, stabilizer, dispersing agent, thickener and gelling agent but these are generally subsidiary to its most important use of holding on to water. Recently, bacterial cellulose is used in many special applications such as a scaffold for tissue engineering of cartilages and blood vessels, also for artificial skin for temporary covering of wounds, as well as its used in the clothing industry. The yield of cellulose produced were investiga

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Dependence of gamma-ray absorption coefficient on the size of lead particle
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In this study, dependence of gamma-ray absorption coefficient on the size of Pb particle size ranging from 200µm up to 2.5mm, using different weights of each particle size. The results show that gamma-ray attenuation coefficient is inversely proportional with the size of Pb particle size due to the reduction of the spaces between the lead particles.

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Publication Date
Tue Dec 14 2021
Journal Name
Sustainability
Influence of Iron Filing Waste on the Performance of Warm Mix Asphalt
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Recently, interest in the use of projectiles in research on recycling waste materials for construction applications has grown. Using recycled materials for the construction of asphalt concrete pavement, in the meantime, has become a topic of research due to its significant benefits, such as cost savings and reduced environmental impacts. This study reports on comprehensive experimental research conducted using a typical mechanical milling waste, iron filing waste (IFW), as an alternative fine aggregate for warm mix asphalt (WMA) for pavement wearing surface applications. A type of IFW from a local machine workshop was used to replace the conventional fine aggregate, fine natural sand (FNS), at percentages of 25%, 50% 75%, and 100% b

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Publication Date
Mon Nov 14 2022
Journal Name
International Journal Of Dentistry
Influence of Nonnutritive Sucking Habits on the Oral Carriage of Escherichia coli
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Objectives. This study aimed to evaluate the impact of nonnutritive sucking habits on the presence of oral Escherichia coli. Methods. One hundred and twenty children aged 3–5 years old were enrolled in the present case-control study, as follows: 60 children with continuous pacifier and thumb sucking habits (study group) and 60 children without any sucking habits (control group). The children in the two groups were matched in terms of age and gender. Information was gathered from the parents concerning their children using a special sheet. Sterile swabs were taken from both groups and cultured on agar plates. Then, they were subjected to further biochemical tests to identify E. coli species. The mean of the E. coli count was determ

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Publication Date
Thu Dec 01 2011
Journal Name
Iraqi Journal Of Physics
Influence of doping concentration on the main parameters of CdSe:Cu photoconductor detector
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The photonconductor detectors CdSe:Cu was fabricated as a thin film of (1 μm) in thickness using vacuum evaporation technique. doping with copper was made using vacuum annealing at 350oC under argon atmosphere . The spectral responsivity and spectral detectivity of the detector were determined as a function of incident wavelength on the sample. A remarkable improvement in performance was absorbed for the specimen, which doping with (1-5 wt%) Cu.
The spectral response increases with increasing of wavelength for incident radiation to maximum value, after that , it reduced sharply . There is a shifting for peak responsivity indirect of higher wavelength. The detectivity was increased with doping but its decreased as the concentration in

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Publication Date
Tue Jul 20 2021
Journal Name
Polymer Bulletin
Influence methods of preparation on the thermal stability of polyimide/silica dust
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Publication Date
Thu May 14 2020
Journal Name
Journal Of Planner And Development
Property ownership and its implications for urban development The Case study (the development project of the Rashid camp for housing in Baghdad)
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        Of the importance of the concept of ownership of real estate as the basic basis from which various projects are launched in various economic, tourism, and urban areas .... The need to research the diagnosis of real estate reality went astray in the difficulties, which played a decisive role in the process of urban development.

 

 This leads us to the research problem of the difficulty of implementing urban development plans in many cases due to the absence of a clear methodology for organizing and modernizing the ownership of real estate and its coordination with the management of urban land and to achieve the objective

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