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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 Jun 30 2023
Journal Name
Anbar Journal Of Agricultural Sciences
THE EFFICIENCY OF MICROBIOLOGY IN THE PROCESS OF PESTICIDE BIODEGRADATION
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This study aims at recognizing Pesticides and how the process of pesticides biodegradation by microbiology took place, and the effect of environmental condition on this process. And how the research uncovered the efficiency of microbiology in the biodegradation process of pesticides, as the perfect temperature for the biodegradation process is 40 °C and humidity effect on pesticides efficiency, when high humidity reduces pesticide efficiency and the perfect acidity to increase bacteria efficiency is 7, for the incubation period, it was found during the previous studies that the best incubation period is 5-7 days, in this period the bacteria imprint on pesticides and increase biodegradation of it.

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Publication Date
Thu Dec 01 2022
Journal Name
Iraqi Journal Of Physics
Study the Effect of Dielectric Barrier Discharge (DBD) Plasma on the Decomposition of Volatile Organic Compounds
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Recently, research has focused on non-thermal plasma (NTP) technologies as a way to remove volatile organic compounds from the air stream, due to its distinctive qualities, which include a quick reaction at room temperature. In this work, the properties of the plasma generated by the dielectric barrier discharge (DBD) system and by a glass insulator were studied. Plasma was generated at different voltages (3, 4, 6, 7, 8 kV ) with a fixed distance between the electrodes of 5 mm, and a constant argon gas flow rate of (2.5) I/min. DBD plasma emission spectra were recorded for each voltage. The Boltzmann plot method was used to calculate the electron temperature in the plasma ( ), and the Stark expansion method was used to calculate the elec

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Publication Date
Tue Jan 28 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of accounting system in the recovery from the impact of financial crisis
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          This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

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Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
The philosophy of Total Quality Management for the environment
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The Environmental Management System (EMS) is an important foundation for effective control of the organization's outstanding environmental performance. It applies standards for substantive review and provides a structure and a way to apply it in all aspects of th
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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The effect of liquidity on the profitability and value of banks listed on Iraq stock market (An analytical study)
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  The purpose of the study is to analyze the extent of the impact of liquidity as an independent variable on profitability as an intermediate variable and the value of banks listed in the Iraq Stock Exchange as a dependent variable, as the research problem is summarized by the fact that most banks focus on profitability as a phased goal without focusing on maximizing its value as a strategic goal by enhancing the wealth of owners and shareholders. On the long term, the research community is represented by the banks listed on the Iraq Stock Exchange, while the research sample was deliberately chosen, which included three private banks such as Baghdad Commercial Bank, the Iraqi Commercial Bank and the Iraqi Investment Bank, an

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditors Reporting and its Role on Rationalizing economic decisions
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The research aims to release the concept of auditing reporting and its role in the rationalization of economic decisions in the companies listed in the Iraq Stock Exchange from the viewpoint of academics, professionals, investors and lenders. Auditor reporting witnessed the great progress in many areas addressed many of the previous studies compare with Iraqi auditors reporting because there are some defects in these aria .The research problem focused whether the auditor report in Iraq is contains useful information to rationalize investment decisions & lending decisions in the shareholding companies listed on the Iraq Stock Exchange , and under that premise , " There is statistically significant relationship between the reporting au

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Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Strategic Intelligence in High performance organization A Survey Study for the Managers of Diseases and Kidney Transplant Center/ Medicine City-Baghdad
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The topic of strategic intelligence is considered as important topics that acquires the attention of organizations, Because of its role in supplying the decision-making centers by strategic ideas according to the opportunities and threats facing the organization, in an effort to improve the performance of their organizations to reach the high performance organization.

A lot of organizations lack to strategy guides the strategic intelligence towards achieving high performance organization.

This research aims to determine the level of strategic intelligence that characterized the leaders of diseases and kidney transplant center in Medicine city. What is the application level of the

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Biotechnology Research Center
Effect of maca(Lepidium meyenii) aqueous extract on the epididymal sperms quality and the DNA normality of vasectomized mature mice:model forobstructive azoospermia in men
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        This study was aimed to found out the effect of Maca extract on certain sperm function characters and sperm DNA normality in vasectomized and healthy adult mice as a model for men complaining from obstructive azoospermia. Twenty adult male mice were randomly divided into four groups (5males per each group).The first group(GI) was regarded as a negative control that treated with distilled water. Whereas group II  was gavage maca extract daily  with 1mg/100gm.GropIII,and IV were vasectomized . Mice in GIII were vasectomized without treatment while the mice in group GIV were vasectomized and orally administrated maca dose(1mg/100gm).At the last of experiment(35 days), all the mice were scarified for assessment of  cer

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Effect of electronic governance in Auditing Quality Research applied at the Economic Organization
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The research paper aims to highlight the impact of electronic governance in improving the quality of auditing through accounting disclosure and how to make use out of it in resolving many of the problems by economic units in general and in particular the financial problems in particular. It focuses on the most important financial information of the loss of confidence and credibility in the financial information of the economic units, This study  has  been carried out through the use and application of many of the principles and rules contained in the electronic governance, The most important Which is the accounting disclosure, and hence the dimensions of accounting for electronic governance through the achievement of ac

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Publication Date
Wed Sep 14 2022
Journal Name
Lecture Notes In Civil Engineering
Effect of Nozzle Condition and Type in the Spray Quality in Wheat Plants
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