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The effect of financial reporting quality on the dividend policies of companies listed in the Iraqi Stock Exchange
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Financial Reporting Quality (FRQ) is one of the important topics in the financial management, it has the impact on the users decisions, it also effect on many other variables i.e dividend, therefore. This paper aims to provide a diameter of Financial Reporting Quality (FRQ) level for the companies listed on the Iraqi Stock Exchange. It also tries to show the FRQ effects on the dividend policy. The study sample was 13 listed companies in the Iraqi Stock Exchange for the period from 2007 to 2011. Kothari et al. 2005 model has been used to measure the FRQ, on the other hand the common stock share of the dividend was used to measure the dividend.

   Many conclusions have been driven by the researcher, the most important of them are shown hereunder

  1. Accruals is an important measure in the earning quality approach, hence it enable the management to use the opportunity behavior because it can be manipulated easily.
  2. The dividend maximizes with increasing the financial reporting quality, hence the shareholders are fully aware about the company situation, that make the manipulation very difficult by the management.

Based on the conclusions of present paper the researcher has recommended many of points, the most important of them are shown below:

  1. Its necessity to create a unit in the Iraqi Stock Exchange concerned with measuring the financial reporting for the listed companies, hence it helps to alarm the companies about the risk before occurred.
  2. It is a necessity for the Iraqi Stock Exchange and the company's Board Of Directors (BOD) to give more importance to the dividend, because it effect on retained earnings (it is internal financing source that consider cheaper than the external sources), on the other hand it can affect the market value directly.

 

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Publication Date
Sat Apr 01 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Gender Differences of Serum Leptin Hormone Levels in Iraqi Population
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To evaluate and compare serum Leptin hormone level between Iraqi male & female and the relation between this hormone & BMI in these two groups.

A total of 44 normal male & female subjects were included in this study

{Group 1 : 22 female } , { Group 2 : 22 male}.

Serum Leptin hormone ,BMI &fasting blood glucose were measured for both groups.

   Serum Leptin level in group 1 was (8.82 + 2.9 μg/L) where as in group 2 it was (4.65 + 3.2 μg/L) . These changes were statistically significant. Fasting blood glucose levels were technically within the normal value (

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Publication Date
Wed Dec 01 2021
Journal Name
Iraqi Journal Of Science
Treatment of Pesticide Residues Bi-Products in Some Iraqi Vegetables
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Application of pesticide on vegetables will protect them from pest injury, but in another hand will hold pesticide residues inside vegetables. These residues have harmful effect against all consumers. Detection about pesticide residues has been carried out for some Iraqi vegetables (tomato, cucumber, eggplant, and zucchini) by using Gas Chromatography/Mass Spectroscopy (GC/MS). (Quick, Easy, Cheap, Effective, Rugged, and Safe) QuEChERS method has been applied for extraction pesticide residues from targeted vegetables. The GC/MS has been carried out before the treatment of residues for distinguish the vegetables that are suffering from hyper concentration in pesticide residues more than maximum residues limits (MRLs). Three kinds of solut

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Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
Normal bowel habites in a sample of healthy Iraqi population
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Background: Clinicians and investigators consider the normal range of bowel habit and frequency as between 3 to 21 motions per week . Stool frequency out side the normal range may be unusual but may not be abnormal in the sense of a disease . And according to the consistency, the normal stool ranges from porridge like to hard and pellety .Objectives: To establish a basic data about the bowel habits (consistency and frequency) in a sample of healthy Iraqi population; in addition to learn about their definition of constipation and diarrhea.Methods: Prospective study from Jan 2000- Jun 2000 at Al-Yarmouk teaching hospital, Baghdad. Questionnaires were distributed to 950 healthy persons of different age group .The questionnaire included: Det

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Publication Date
Sun Apr 01 2012
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Comparison of familial and sporadic multiple sclerosis in Iraqi patients
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Background: Multiple sclerosis (MS) is one of the increasing prevalent neurologic disorders. Epidemiologic and family studies implicate genetic and environmental factors in determining
susceptibility to MS. The exact effect of the former is intended for investigation in our study.
Objectives: The objective of the study is to compare the demographic features, clinical presenting features, and clinical course between familial and sporadic cases of MS.
Materials and Methods: this is a retrospective cohort study conducted in Multiple Sclerosis Center in the Medical City in Baghdad. The records of the MS center in Baghdad Teaching Hospital were surveyed, and data from 13 patients with positive family history of MS

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Publication Date
Wed Jul 01 2009
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Prevalence of Fibromyalgia in Iraqi Patients with Ischemic Heart Disease
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Background: Fibromyalgia has been associated with physical and emotional trauma including invasive medical procedures. Both Fibromyalgia and ischemic heart disease have been linked with depression. The aim of the study is to assess the prevalence of fibromyalgia syndrome in patients with ischemic heart disease.Patients and Methods: A cross-sectional comparative study was done in the Iraqi Center for Heart Disease. One hundred patients, angiographically proved to have ischemic heart disease, were subjected to rheumatologic examination by another physician, and compared to hundred healthy individuals as a control group. Diagnosis of fibromyalgia was based on 1990 American College of Rheumatology Classification criteria for the diagnosis of

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Publication Date
Tue Jun 27 2023
Journal Name
3l The Southeast Asian Journal Of English Language Studies
Patterns of Diphthong Adaptation within English Loanwords in Iraqi Arabic
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This study investigates the phonological adaptation of diphthongs within English loanwords in Iraqi Arabic (IA). In contrast to earlier small-scale descriptive studies, this study used quantitative content analysis to analyse 346 established loanwords collected through document review and direct observation to determine the diphthong adaptation patterns involved in the nativisation of English loanwords by native speakers of IA. Content analysis results revealed that most GB diphthong adaptations in English loanwords in IA occur in systematic patterns and thus may be ascribed to particular aspects in both L1 and L2 phonological systems. More specifically, the results indicate that the IA output forms tend to maintain the features of the GB i

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Publication Date
Wed Oct 28 2020
Journal Name
Iraqi Journal Of Science
Detection of Some Immunological Parameters in Psoriatic Iraqi Female Patients
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Psoriasis is a common, chronic, immune-mediated skin disease with systemic pro-inflammatory activation.  This study was designed to estimate the level of two cytokines, Interleukin-36 (IL-36) and Interleukin-10 (IL-10), in psoriasis female patients. The study was accomplished on 50 Iraqi patients with psoriasis who were referred to the consulting clinic at Al-Yarmouk Teaching Hospital during the period from November 2018 to March 2019. These patients were diagnosed under the supervision of dermatologists. For the purpose of comparison, the study included 30 healthy women as a healthy control group. The serum levels of cytokines  were measured using the enzyme-linked immunosorbent technique (ELISA).The results of this study show

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Publication Date
Sun Dec 29 2019
Journal Name
Iraqi Journal Of Science
Prevalence of hyperandrogenism in Iraqi women with polycystic ovary syndrome
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Polycystic ovary syndrome (PCOS) is a mainly common endocrine disorder. Hyperandrogenism is the major standard in the diagnosisof PCOS development.Eighty women diagnosed with PCOS and twenty healthy women(aged 20-40 years)were enrolled in this study which was conducted at the infertility clinic of Kamal AL-Samaraay Hospital/ Baghdad. The diagnosis of PCOS was made according to the Rotterdam criteria. Body mass index (BMI, Kg/m2)was calculated by a specific formula. History of menstrual irregularity, hirsutism, acne, and alopecia was taken. Hormone levels in serum, namely luteinizing hormone (LH), follicle stimulating hormone (FSH), and testosterone were measured in all patients and control subjects.There was a statistically si

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Publication Date
Thu Sep 03 2020
Journal Name
Dissertation
An Economic And Environmental Analysis of the most Factors Affecting of Sustainable Agricultural Development In Iraq Through The Period 2000 -2017
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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Estimation of Groundwater Recharge for the Main Aquifer in the Northeastern Missan Governorate, South of Iraq Using Chloride Mass Balance Technique
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The groundwater recharge from rainfall for the main shallow aquifer in the northeastern Missan governorate south of Iraq is investigated via classical and refined chloride mass balance techniques. Application of both techniques reveals that the mean annual groundwater recharge is 0.82 mm/y. The annual recharge received by the aquifer approximately reaches to three million cubic meters after multiply this figure by the area of the study area (about 1856 km2). This figure represents a renewable storage from which a sustainable management of the groundwater reserve could be implemented. The techniques applied are robust, costly-effective, and could be used with other methods such as groundwater table fluctuation method to give a more realis

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