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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
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
Abu Al-Shammaq, the tramp of spelling
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Research summary

Praise be to God, Lord of the worlds, and prayers and peace be upon the one who was the most eloquent of people in language and the most eloquent of them in eloquence, our Master Muhammad (peace and blessings of God be upon him).

To proceed... There is no doubt that many studies have preceded me in talking about chalk, each according to his own destination and view, and what I do not deny is that I benefited a lot from it, and it provided me with a lot of valuable information, and I liked to be one of those study pens, trying as much as possible To add something new and different in the study, far from similarity and repetition. Especially in the Abbasid study.

The babble in the Abbasid society was d

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Engineering
Mismanagement Reasons of the Projects Execution Phase
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The execution phase  of the project is most dangerous and the most drain on the resources during project life cycle, therefore, its need to monitor and control by specialists to exceeded obstructions and achieve the project goals. The study aims to detect the actual reasons behind mismanagement of the execution phase. The study begins with theoretical part, where it deals with the concepts of project, project selection, project management, and project processes. Field part consists of three techniques: 1- brainstorming, 2- open interviews with experts and 3- designed questionnaire (with 49 reason. These reasons result from brainstorming and interviewing with experts.), in order to find the real reasons behind misman

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
COMMUNICATION SKILLS THROUGH THE LANGUAGE OF SPEECH
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Language is the realistic and sensitive basis for any communication between two or more parties. It is an important workshop that prepares meanings and coding them according to a linguistic structure governed by agreed rules that speak to and coexist with everyone.

Whereas the forms of communication are: personal, mediator and mass, none of them can move away from language in their dealings and communication patterns. Since each has its own characteristics and skills, it must be launched in its fields through verbal and non-verbal symbols and wears the elements of influential language as intended.

It makes the recipient face two things: whether he fails to understand those symbols hence its purpose fail, or he meditates s

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Publication Date
Fri Nov 03 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences( P-issn 1683 - 3597 E-issn 2521 - 3512)
Factors affecting the preparation of Cilnidipine nanoparticles
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Cilnidipine is a dihydropyridine calcium channel blocker used to improve the neurological outcome following subarachnoid hemorrhage. It belongs to BCS class II drugs that have a low oral bioavailability of 13%, thus preparation as nanoparticles would be expected to improve bioavailability. The aim of the study is to prepare Cilnidipine as nanoparticles using different carriers and co-carriers, concentrations, and types. Cilnidipine nanoparticles were prepared by a solvent anti-solvent method using different carriers (Soluplus®, Poloxamer 188, PVA cold) with co-stabilizers (PEG200, glycerol) at different ratios. Based on the obtained results, formula N4, which included Soloplus in a 5:5:1.19 weight ratio of drug to

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Publication Date
Tue Jul 01 2014
Journal Name
Sage Open
Individual Mobility and the Sense of “Deadlock”
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Individual mobility is an outcome of the rapid changes in life; it is revealed in particular literary works within the end of the 19th century. Mobility is clearer in modern time as the individual has become physically freer in his movement. But the individual’s freedom is often conditioned by restrictions. Usually, change stimulates individuals to obtain new structure of feeling; the individual mocks or rages against institutions, or he would comply, suffering rapid personal deterioration as he faces effective stability or institutions. There is a continuous sense of “deadlock.” Sylvia Plath’s novel reflects the depression of an intellectual young woman who fails to find her right path muddled by an inconsistent, confusing

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Publication Date
Wed May 06 2015
Journal Name
Journal Of Social Science Research
The Syntactic and Concurrent Aspects of Emphasizers
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The reinforcing effect of emphasizers can hardly be denied, hence their importance , hence the justification for writing this paper. As a particular type of adverbials , emphasizers form part of a major syntactic class. This study, thus, introduces the topic by first discussing a grammatical category characterized by being mobile and optional. The paper duly shows the scaling effect of emphasizers, their kinds and the transformational selectional rules that are operative in moving them to the right or left of the VP. It also handles their syntactic role as modifiers, their syntactic features,their occurrence or non- occurrence with negation and imperative and the position they occupy in the sentence. The paper also dwells on the agr

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Publication Date
Tue Oct 11 2022
Journal Name
College Of Islamic Sciences
Judgment of the judge with his knowledge
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The summery of my research marked by the judges judgment with his knowledge, I dealt with the definition of the judiciary, linguistically and idiomatically, and the importance and ligitimcy of the judiciary, as the judiciary is one of the most importunt pillars of lslam,inwhich justice as it proves the truth to its owners.

 

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Environmental control of the oil industry extractive
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The research aims to prepare a report by the external auditor (Federal Office of Financial Supervision) for the control environment it is includes financial control, commitment and performance of the North Oil Company (extractive) according to the causes of pollution. The research problem it is not the Federal Office of Financial Supervision preparation a report on the things the environment include the prevent or reduction failure the administration of the causes of the pollution caused by oil mining industry by both bad planning or operational or related to efficient human resources as well as of technology to use and resulting from non-compliance local laws and instructions, as well as the inefficiency of spending on environme

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Publication Date
Mon Jan 08 2024
Journal Name
Al-academy
The art of sculpting human faces (Portrait)
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It has mixed views on the concept or the role (Portrait) carving human faces across historical periods. The counting and historical document recording profiles for individual, promised impression represents promised impression represents the importance and greatness of personal without attention logs features and individual features, and in all cases the (portrait) was working for celebrated personality, glorifying and out of respect for his role heroic or reputation or social status.
But if we intend carving human faces one varieties of art in sculpture became necessary for us to proceed from the statement which affirms "The requirement of art to be liberated from their recovery forms as they are in the outside world" and here we beg

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Publication Date
Mon Apr 01 2002
Journal Name
Renewable Energy
The optoelectronic properties of CdSe:Cu photoconductive detector
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