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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
Mon Jan 23 2023
Journal Name
The Egyptian Journal Of Hospital Medicine
Estimation of SLC25A3 Gene Expression in Chronic Myelogenous Leukemia Iraqi Patients
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Background: Chronic myelogenous leukemia is a malignant hematological disease of hematopoietic stem cells. It is difficult to adapt treatment to each patient's risk level because there are currently few clinical tests and no molecular diagnostics that may predict a patient's clock for the advancement of CML at the time of chronic phase diagnosis. Biomarkers that can differentiate people based on the outcome at diagnosis are needed for blast crisis prevention and response improvement. Objective: This study is an effort to exploit the SLC25A3 gene as a potential biomarker for CML. Methods: RT-qPCR was applied to assess the expression levels of the SLC25A3 gene. Results: In comparison to the mean ΔCt of the control group, which was found to b

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Publication Date
Wed Jan 01 2014
Journal Name
Acta Linguistica
Generic and Socio-Cultural Patterns of Death Announcements in Iraqi Newspapers
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The present paper examines the genre of death notices in Iraqi newspapers in terms of its schematic and socio-cultural structure. Adopting Swales' [1990] rhetorical approach to genre analysis, the study has examined a corpus of 150 death texts

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Global Pharma Technology
Influence of immune engines in iraqi patients with acute myeloid leukemia
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Acute myeloid leukemia (AML) is heterogeneous disorders originated from the abnormalities in the proliferation and maturation of myeloid progenitors in bone morrow. There is a clinical correlation between immunity engines and disease progression, but this relationship is not completely clear yet. This study was designed to assess the full immune response in Iraqi patients diagnosed with AML. Patients and healthy volunteers were divided into three groups: newly diagnosed untreated, under chemotherapy treatment patients and control group. A significant reduction were seen in C4 and IFN-γ levels in both untreated and treated groups with no significant difference between untreated and treated groups. On the other hand, IL-2 and IL-8 levels inc

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Scopus
Publication Date
Wed Jan 01 2020
Journal Name
Journal Of Physics Conference Series
Morphological and histological study of trachea in Iraqi Weasel, Herpestes Javanicus
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Publication Date
Wed Jan 01 2020
Journal Name
Biochemical And Cellular Archives
Evaluation of some immunological aspects in iraqi pregnant women with toxoplasmosis
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A total of 70 pregnant women with toxoplasmosis were studied to evaluate of some immunological aspects. The women were distributed into three groups: 37 women were IgG positive, 18 women were IgM positive and 15 women were IgG and IgM positive as well as 25 healthy women were considered as control group. Serum samples were collected and ELISA method was employed to assess levels of interleukins 4, 6, 10, Interferon gamma-induced protein 10 (IP-10), Granulocyte-macrophage colony-stimulating factor (GM-CSF) and Vascular endothelial growth factor (VEGF). As compared with control the levels of cytokines were significantly increased in serum of three pregnant women groups with toxoplasmosis and the highest increase was observed in the IgM positi

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Scopus
Publication Date
Thu Oct 01 2020
Journal Name
Biochem. Cell. Arch
FKBP51 IMMUNOCYTOCHEMICAL EVALUATION IN INDUCED SPUTUM CELLS OF IRAQI ASTHMATIC PATIENTS
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Asthma is chronic inflammatory disease affecting 5% of world population. Characterized by eosinophilic type2 inflammation. FKBP51 immunophilin, important modular protein of glucocorticoid receptor (GR). We aimed to evaluate immunocytochemical localization of GR and FKBP51 in induced sputum cells by using immunocytochemical method and immunofluorescent ant-FKBP51 and anti –GR antibody and estimation of IgE and Type 2 inflammatory cytokine IL-5,IL-13 by ELISA technique.GR in the sputum show non-significant decrease of cytoplasmic distribution of the patient groups and highly significant increase in steroid treated patients and non-significant increase in nuclear distribution in non-steroid, FKBP51 nuclear localization show non-significant i

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Publication Date
Wed Oct 07 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Effectiveness of Deep Brain Stimulation in Iraqi Patients with Parkinson Disease
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Publication Date
Wed Aug 30 2023
Journal Name
Baghdad Science Journal
Biochemical Action of Vaccines in Iraqi Patients with COVID-19 Infection
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      The aim of the present study is to compare the biochemical action of the three vaccines taken in Iraq: Pfizer Biontech, AstraZeneca Oxford and Sinopharm based on biochemical parameters. Seventy COVID-19 Iraqi patients ( males and females ) were participated in the present study and classified into 7 groups : Gc :  COVID-19 patients ( without vaccine ) , Gp1: COVID-19 patients took one dose of Pfizer Biontech, Gp2 : COVID-19 patients took two doses of Pfizer Biontech, Ga1 : patients took one dose of AstraZeneca Oxford vaccine , Ga2: patients took two doses of AstraZeneca Oxford vaccine , Gs1 : patients took one dose of Sinopharm vaccine and Gs2:

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Publication Date
Fri Dec 22 2023
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Clinical Characteristics and Therapeutic Management of Osteogenesis Imperfecta in Iraqi Children
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Background: Osteogenesis imperfecta (OI) is a rare congenital condition that results in bone fragility, recurrent fractures, and various extra-skeletal manifestations. Currently, intravenous bisphosphonate is the mainstay of medical treatment in OI. Objective: To identify the effect of current management strategies on Iraqi children diagnosed with OI. Methods: A retrospective study enrolled OI patients who were registered in Central Child Teaching Hospital, Baghdad, Iraq, from January 2015 to December 2022. We enrolled confirmed OI cases (either clinically and/or radiologically) who received cyclic pamidronate therapy for at least 3 cycles. They neither received other types of bisphosphonates nor underwent surgical intervention. Res

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Publication Date
Thu Jan 23 2020
Journal Name
Iraqi Journal Of Laser
Fractional CO2 Laser Treatment of Mild Periorbital Wrinkles in Iraqi Patients
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Background and Objective: Public demand for procedures to rejuvenate photodamaged facial skin have stimulated the use of fractional CO2 laser as a precise and predictable treatment modality. The purpose of this study was to assess the effect of fractional CO2 laser system for reducing periorbital rhytids.

Materials and Methods: twenty seven subjects with mild periocular wrinkles, and photoaged skin of the face were prospectively treated two to three times (according to clinical response) in the periorbital area with a fractional CO2 laser device equipped with a scanning hand piece. Improvements in eyelid wrinkles was evaluated clinically and photographically. Subjects also scored satisfaction and

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