Preferred Language
Articles
/
jeasiq-395
The effect of financial reporting quality on the dividend policies of companies listed in the Iraqi Stock Exchange
...Show More Authors

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.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jan 01 2023
Journal Name
The International Tinnitus Journal
Does the Location of a Small Tympanic Membrane Perforation Affect the Degree of Hearing Loss in Adult Patients with Inactive Mucosal Chronic Suppurative Otitis Media?
...Show More Authors

View Publication Preview PDF
Scopus Crossref
Publication Date
Sat Dec 28 2024
Journal Name
Journal Of Physical Education
The effectiveness of using interactive harmonic exercises in improving the level of some physical and motor abilities and intelligence for students aged (9-10) years
...Show More Authors

We discussed the proper preparation, directing, and implementation of physical education lessons, and clarification of the duties that fall upon the physical education teacher in addition to his physical and skill duties, which is the duty of the physical education lesson. The problem of the research lies in the fact that interactive harmonic exercises are not implemented accurately by physical education teachers because they require great experience, exceptional efforts, and accuracy in performance. The research aims to identify the level of some physical and motor abilities and intelligence among students aged (9-10) years, and to know the effect of some harmonic exercises. Interactivity at the level of some physical and motor abi

... Show More
View Publication
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Macromolecular Characterization Of Hydrocarbons For Sustainable Future
Feasibility of the Gas and Downhole Water Sink-Assisted Gravity Drainage (GDWS-AGD) Process to Enhance the Recovery of Oil in Reservoirs with Strong Aquifer
...Show More Authors

Gas and Downhole Water Sink, Gravity Drainage, GDWS-AGD, Enhance the Recovery of Oil

Crossref (2)
Crossref
Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Japanese territorial dispute about the Soviet northern provinces )South Kuril Islands until the end of the Cold War( Historical Study
...Show More Authors

The imposition of (state) policy on the South Kuril Islands.In the Pacific was a subject
of borders dispute between Japan and Soviet Union which appeared clearly afterthe second
Great War and during the cold war. Despite the end of the Cold War and the collapse of the
Soviet Union in 1991, this conflict has continued, thus both countries had to made a historic
and legitimate claims to demand the rights of sovereignty and ownership of four islands
occupied by the Soviet Union after World War II under the international conventions and
treaties, but these claims are proven failures through the continuation of the regional conflict.

View Publication Preview PDF
Publication Date
Mon Sep 29 2025
Journal Name
Wasit Journal Of Sports Sciences
The motivational characteristic and its relationship to the performance of the court defense skill among Baghdad University volleyball team players
...Show More Authors

View Publication
Publication Date
Sat Jan 01 2022
Journal Name
1st Samarra International Conference For Pure And Applied Sciences (sicps2021): Sicps2021
Analysis the average lattice strain in the crystal direction (hkl) in MgO nanoparticles by using modified Williamson-Hall method
...Show More Authors

In this work ,the modified williamos-Hall method was used to analysis the x-ray diffraction lines for powder of magnesium oxide nanoparticles (Mgo) .and for diffraction lines (111),(200),(220),(311) and (222).where by used special programs such as origin pro Lab and Get Data Graph ,to calculate the Full width at half maximum (FWHM) and integral breadth (B) to calculate the area under the curve for each of the lines of diffraction .After that , by using modified Williamson –Hall equations to determin the values of crystallite size (D),lattice strain (ε),stress( σ ) and energy (U) , where was the results are , D=17.639 nm ,ε =0.002205 , σ=0.517 and U=0.000678 respectively. And then using the scherrer method can by calculated the crystal

... Show More
View Publication
Scopus (6)
Crossref (7)
Scopus Crossref
Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Estimating and Analyzing Food Security Indicators in Selected Arab Countries for the Period (1996 - 2012)
...Show More Authors

        The study hypothesize that the majority of Arab countries  show a poor agricultural economic efficiency which resulted in a weak productive capacity of wheat in the face of the demand, which in turn led to the fluctuation of the rate of self-sufficiency and thus increase the size of the food gap. The study aims at estimating and analyzing the food security indicators for their importance in shaping the Arabic agricultural policy, which aims to achieve food security through domestic production and reduce the import of food to less possible extent. Some of the most important results reached by the study were that the increase in the amount of consumption of wheat in the countries of t

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
Psychological Disobedience and its Representations in the Graffiti Art: نجلاء خضير حسان -زهراء صائب أحمد
...Show More Authors

The current research addresses the psychological disobedience in general and disobedience in post-modernism arts in specific. The research problem is summarized by the following question: does disobedience have representations in the graffiti art? The research objective is to identify disobedience and its representations in the graffiti. The research limits are set and the terms used are identified. As for the theoretical framework, it consists of three sections: the first: the psychological disobedience, whereas the second: disobedience in post-modernism arts. The third section addresses graffiti art. Then come the research procedures followed by the results, conclusions, recommendations, and suggestions. The two researchers arrived at

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
PERSPECTIVE METHODS AND DIRECTIONS IN STUDYING THE LANGUAGE OF RUSSIAN FOLKLORE: ПЕРСПЕКТИВНЫЕ МЕТОДИКИ И НАПРАВЛЕНИЯ В ИЗУЧЕНИИ ЯЗЫКА РУССКОГО ФОЛЬКЛОРА
...Show More Authors

The paper deals with the language of Russian folklore. Folklore is a unique sphere of existence of the language, the most vivid expression of the national mentality. The folklore word embodied the perception and evaluation of the surrounding world. “What did the word in general mean for the life of the people? The word was equated ... with life itself. The word generated and explained life, it was ... the keeper of memory and the guarantee of the infinity of the future. The folklore text is studied by literary critics, ethnographers, historians, culturologists, and art historians. In the twentieth century, a new science emerged - linguo-folkloristics, the goals and objectives of which were formulated by A.T. Khrolenko only in the seven

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Sep 29 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of the Efficiency of Three Different Obturation Techniques to Obturate the Isthmus Area of Roots Canals Prepared by Two Different Instrumentation Techniques (An In Vitro Study)
...Show More Authors

Background: The isthmus is a difficult area in the root canal complex to manage. The research aimed to evaluate the efficiency of three different obturation techniques (lateral condensation, EandQ (thermoplasticized gutta percha system) and Soft Core (thermoplasticized core carrier gutta percha system)) to obturate the isthmus area of roots prepared by two different instrumentation techniques (rotary ProTaper universal and ProTaper Next systems). Material and method: Sixty freshly extracted teeth were randomly divided into two main groups (A and B) of 30 teeth each. Group A was prepared by rotary ProTaper Universal whereas group B was prepared by ProTaper Next system. Each main group was then randomly subdivided into three subgroups of 10 t

... Show More
View Publication Preview PDF
Crossref