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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 Jun 30 2018
Journal Name
College Of Islamic Sciences
Biography Judge Faqih Abu Bakr al-Ansari and its impact on the notation Hadiths (36 AH - 120 AH / 657 AD - 738 AD)
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Followers and their followers (may Allah be pleased with them all) followed the approach of the guidance and the Sunnah of the Messenger of Allah Muhammad (peace be upon him) in the collection and codification of the hadith of the Prophet Muhammad in various Arab and Islamic areas. Subsequent judge Faqih Abu Bakr al-Ansari had a distinct effect during that time immortalized in the pages of our Islamic history in preserving the Sunnah of our great Prophet Muhammad (PBUH) and documenting the constants of Sharia and Islamic jurisprudence and its importance in the activity of intellectual and scientific movement in the Arab Islamic State.

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Publication Date
Tue Jan 03 2023
Journal Name
College Of Islamic Sciences
The mechanism of managing religious difference
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The mechanism of managing religious difference

God is the Lord of the worlds, forget them and their jinn, Arabs and non-Muslims, He is the Lord of Muslims and Lord of non-Muslims, as He created them male and female despite their differences in tongues and colors, so He created them according to their diversity and distinction in beliefs and religions.

 To prevent flare-ups due to differences, the Lord of the worlds set limits that he has forbidden to cross, and draw clear maps as mechanisms for managing religious differences and lifting psychological barriers between the different, so that they can coexist in peace and freedom, each adhering to his faith, and practicing the rituals of his religion.

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
The Vocational Self of Educational Counselors
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The current research aims to identify the Vocational Self of the educational counselors as well as to identify the significant difference in the professional self according to the gender variable (male-female). The researcher adopted the scale of al-hasani (2015), which consisted of (34) items. It was applied to a sample of (300) school counselors (male-female) who were randomly selected from the six directorates in the Baghdad governorate for the academic year 2020/2021. The results showed that the research sample of educational counselors has a vocational self-concept. There are no statistically significant differences in the vocational self-concept between males and females among the educational counselors.

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Publication Date
Sun Dec 02 2018
Journal Name
Journal Of The College Of Education For Women
Structuralism and the Problem of Text
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All modern critical approaches attempt to cover the meanings and overtones of the text, claiming that they are better than others in the analysis and attainment of the intended meanings of the text. The structural approach claims to be able to do so more than any other modern critical approach, as it claimed that it is possible to separate what is read from the reader, on the presumed belief that it is possible to read the text with a zero-memory. However, the studies in criticism of criticism state that each of these approaches is successful in dealing with the text in one or more aspects while failing in one or more aspects. Consequently, the criticism whether the approach possesses the text, or that the text rejects this possession, r

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Publication Date
Sun Jun 27 2021
Journal Name
Turkish Online Journal Of Qualitative Inquiry
The Discoursal Aspects of Medical Encounters
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This paper exclusively deals with medical encounters. . Structurally and thematically, it manifests itself in five parts. The First part deals with medical encounters as well as essential speech activities which cover (a) frames (certain types of talk) (b) the patient’s account and the patient’s story or more precisely the patient telling his story and (c) the act of questioning the patient. The Second part revolves round genre and register. The former, in most cases, suggests that the format of medical encounters is conversational. With register; we have a converse reality that restrictively tries to narrow things and give them a certain flavor. The Third part realizes the technicalities of medical encounters (a) the setting of an inte

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Publication Date
Wed Jun 19 2019
Journal Name
Al-kindy College Medical Journal
Pleomorphic Adenoma of the upper lip
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The pleomorphic adenoma is a benign salivary gland tumor, presenting usually in the parotid gland. This case report describes an unusual case of 29 years old female with a single, nodular swelling evident in the upper lip which was diagnosed as pleomorphic adenoma of the minor salivary glands in the upper lip .The lesion measured 1.0 x 1.0 cm in size for 2 years duration cause depression of labial cortical bone apical to lateral and canine teeth. It is characterized by slow growth. Complete excision was performed and the histopathological analysis supported by immunohistochemistry showed pleomorphic adenoma .It did not recur 18 months after operation.

 

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
The karyotype of Barbus grypus Hecle
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the chormanal some complement of barbus grypius is found to be 98 consisting of 22 melaccntricsomes it is probably a tetraploid species and more advanced than other speice haveing the same ehromosome under and belonging yo the genus barbus

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Publication Date
Mon May 02 2022
Journal Name
International Journal Of Research In Social Sciences & Humanities
The Linguistic Study of Grammatical Metaphor
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Publication Date
Wed Jun 29 2022
Journal Name
Journal Of The College Of Education For Women
Cognitive Motive of the Kindergarten Child
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Encouraging children towards the cognitive motivation through the discovery and knowledge of the environment around them is essential. Thus, during the two researchers’ supervision of the practical lessons that involved the female students’ application of their experience in the Applied Kindergarten Laboratory, it has been noticed that there was a difference in the cognitive motivation of kindergarten children. In order to reinforce the research problem, the two researchers sent an open questionnaire to a sample of randomly selected kindergarten teachers from Al-Karkh and Al-Rasafa sides. The responses collected accentuated the researchers’ sense of the existing problem. To achieve the aim of the study represented by examining the

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Educational And Psychological Researches
Ingratiating Behavior of the University Students
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The current study aims to find out:

  1. The ingratiating behavior of university students.
  2. The differences of statistical significance in The ingratiating behavior among university students according to the variables of sex and specialization

The current study is determined by University of Baghdad students of both genders (males and females) and for both majors (scientific and humanities) for the academic year (2019-2020).

In order to achieve the researcher's objectives:Ingratiating behavior scale has been constructed. It consists in its final form of (32) items divided into four behaviors. The researcher has extracted scale validity and reliability.

The researcher based the two scales

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