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 Feb 25 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
10.28936 PARTIAL PURIFICATION OF BACTERIOCIN PRODUCED FROM PEDIOCOCCUS ACIDILACTICI-FMAC278 AND WEISSELLA PARAMESENTEROIDES-DFR6 AND ITS APPLICATION IN THE PRESERVATION OF CHICKEN SAUSAGES: PARTIAL PURIFICATION OF BACTERIOCIN PRODUCED FROM PEDIOCOCCUS ACIDILACTICI-FMAC278 AND WEISSELLA PARAMESENTEROIDES-DFR6 AND ITS APPLICATION IN THE PRESERVATION OF CHICKEN SAUSAGES
...Show More Authors

Bacteriocins were partially purified by ammonium sulphate 50% concentraction, bacteriocin activity of Pediococcus acidilactici-FMAC278 was 25600 U/ml with 5.8 folds and 7.6% yeild, the activity decrease to 12800 U/ml after dialysis with 6.3 folds and 3% yield, On the other hand the bacteriocin activity of Weissella paramesenteroides-DFR6 was 12800 U/ml with 2.7 folds and 8.8% yeild, after dialysis the activity became 6400 U/ml with 5.1 fold and 3.4% yield, Chicken Sausage were made by adding 0.25, 0.5 and 1% particaly purified bacteriocin to study its effect on microorganisms and increasing shelf life of Sausage. It is found that bacterial numbers were decreased after 3 days of storage at refrigerator at 0.5% conc. While the molds decrea

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 09 2023
Journal Name
College Of Islamic Sciences
The door of speaking souls From the book explaining the features of the origins of religion For Sheikh Abdul Rahman bin Abdullah Al-Khonji study and investigation
...Show More Authors

Praise be to God who created the soul, perfected it, and inspired it with its immorality and piety. He says in His Noble Book: ﭤ Fajr: 27-30 Glory be to You, O God! O Lord, on whom I have chosen for You as a beloved from myself and the soul of the two worlds, may our master Muhammad be sacrificed for him, who enlightened the horizons with his introduction to enlightenment. It soon ends with the end of pleasure, which is the opposite of the pleasure of thought and meaning, as it is permanent and continuous, and from here we see that the Messenger of God, may God’s prayers and peace be upon him, urges us in various places to seek knowledge and fortify the soul and thought in a way that raises one’s status and protects him from the st

... Show More
View Publication Preview PDF
Publication Date
Wed Apr 12 2017
Journal Name
Int'l Journal Of Computing, Communications & Instrumentation Engg.(ijccie)
Variant Parameters effect on OFDM Estimation Power Consumption
...Show More Authors

Publication Date
Thu Mar 31 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Load Effect on Wall Attachment Fluidics Amplifier Performance
...Show More Authors

An experimental work has been conducted on wall attachment fluidics amplifiers, one of them to study the effect of output pressure or load on the amplifier performance. The output load has been simulated as a piston connected to the device output and the piston can be loaded accordingly. The results shows that the output volume flow rate increases as the supply pressure increases under different load and the output pressure remains constant as the supply pressure increases under constant load.

View Publication Preview PDF
Publication Date
Sun Jun 30 2024
Journal Name
Iraqi Journal Of Science
Detection of Zn Water Pollution by a Biosensor Based on Alkaloids Derived from Iraqi Catharanthus Roseus
...Show More Authors

     In this work, the detection of zinc (Zn) ions that cause water pollution is studied using the CSNPs- Linker-alkaloids compound that was prepared by linking extracted alkaloids from Iraqi Catharanthus roseus plant with Chitosan nanoparticles (CSNPs) using maleic anhydride. This compound is characterized by an X-ray diffractometer (XRD) which shows that it has an orthorhombic structure with crystallite size in the nano dimension. Zeta Potential results show that the CSNPs-Linker-alkaloids carried a positive charge of 54.4 mV, which means it possesses high stability.  The Fourier transform infrared spectroscopy (FTIR) shows a new distinct band at 1708.93 cm-1 due to C=O esterification. Scanning electron microscope (SEM) image

... Show More
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Mon Mar 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Adsorptive Desulfurization of Iraqi Heavy Naphtha Using Different Metals over Nano Y Zeolite on Carbon Nanotube
...Show More Authors

The present research was conducted to reduce the sulfur content of Iraqi heavy naphtha by adsorption using different metals oxides over Y-Zeolite. The Y-Zeolite was synthesized by a sol-gel technique. The average size of zeolite was 92.39 nm, surface area 558 m2/g, and pore volume 0.231 cm3/g. The metals of nickel, zinc, and copper were dispersed by an impregnation method to prepare Ni/HY, Zn/HY, Cu/HY, and Ni + Zn /HY catalysts for desulfurization. The adsorptive desulfurization was carried out in a batch mode at different operating conditions such as mixing time (10,15,30,60, and 600 min) and catalyst dosage (0.2,0.4,0.6,0.8,1, and 1.2 g). The most of the sulfur compounds were removed at 10 min for all catalyst ty

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Analsis of politic behavior and its impact on displaying the continuousness of organizational trust mantainance ,applied research of a sample of AL-farouq State Construction contracting company Employees
...Show More Authors

The research aims to know the concept of politic behavior as one of the important behaviours in the different fields and sectors. It is considered to be part of the organizatial work to face the expected  risks. It includes two group of factors personal (self –monitors, locus of control ,expectation s of success, perceived job alternatives)and organizational(promotion ,division resources,role  ambiguity ,democratic decision)studied by the researcher  in the frame of the relationship with the variable  of display  continuous trust matain which includes two variable (build trust mantain, display  trust continuouness)through applied frame by random sample consists of (90)employee  at Farouq State

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jan 06 2011
Journal Name
مجلة العلوم السياسية
الارهاب في العراق :دراسة في الاسباب الحقيقية
...Show More Authors

يناقش البحث الاسباب الحقيقية بتفشي الارهاب في العراق بعد العام 2003

View Publication
Publication Date
Sat Feb 12 2022
Journal Name
Engineering, Technology & Applied Science Research
Evaluating the Efficiency of Finance Methods in Residential Complex Projects in Iraq
...Show More Authors

Financial funding of a construction firm plays an important role in all aspects of the process development. It has been noted that financial crises have a direct impact on the construction industry. The Iraqi government, whether locally or globally, has faced a severe shortage of financing which has resulted in incomplete projects. Due to the financial crisis that Iraq went through which led to the suspension of many residential complex projects and the difficulty of the use of public financing methods, we researched the private financing (public-private partnership) methods instead of public financing methods in residential complex projects implementation. This study verified the financial problems and the factors that relate to th

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Sustainability in the design of liquefied petroleum gas systems used in buildings
...Show More Authors
Abstract<p>With the spread of the use of liquefied petroleum gas (LPG) in developing countries for use in domestic cooking with the increase in the expansion and distribution of gas pipelines for residential buildings, the 2002 World Summit focused on sustainable development in clean energy for natural gas (NG) and LPG. The research aims to focus on the important aspects of design sustainability from an environmental point of view to reduce gas leakage, accidents, and explosions that occur socially to expand the distribution of LPG and motivate the consumers to use it instead of natural gas and other fuels, and from an economic point of view to take into account the annual cost and aesthetic imp</p> ... Show More
View Publication
Scopus Clarivate Crossref