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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
Wed Dec 25 2019
Journal Name
Journal Of Engineering
Effect of Tail Regulators on Euphrates River Flood Capacity at Al Nassiriyah City
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Euphrates River extends about 125 km within the study area located in Annassiriyah City, Dhi Qar Governorate, Iraq. The impact of the seven hydraulic structures on the discharge capacity of the Euphrates River needs to be considered. The main objectives of this research are to increase the discharge capacity of Euphrates River within Annassiriyah City during flood seasons and study the impact of these hydraulic structures on the river capacity by using HEC-RAS 5.0.3 software. Five scenarios were simulated to study the different current condition of Euphrates River within Annassiriyah City. Other additional four scenarios were implemented through river training to increase the river capacity to 1300 m³/s; it is the flood

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Engineering Science And Technology (jestec)
Optimum Operation Management Effect of Main Sewage Pumping Stations on Trunk Sewer Deterioration
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Sewage pumping stations are considered an important part of any sewerage system. Pumps failure in these stations means that the pumps are unable to work at the design requirement (flow capacity and head) and that may cause sewer overflow and flooding leading to sewer deterioration. In this paper, two main sewage pumping stations in Baghdad city were selected as case studies, Al- Habibia and Al-Ghazali located on Zublin trunk sewer 3000 mm and Baghdad trunk sewer 1200-2100 respectively. This study focused mainly on the operation of main sewage pumping stations and their effect, both directly and indirectly, on changing hydraulic properties, which leads to an increase in the deterioration of sewage pipes. The hydraulic analysis was co

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Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Effect of Gold Nanoparticles and Laser on Platelet, Lymphocytes, and White Blood Cells
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Publication Date
Sun Sep 06 2009
Journal Name
Baghdad Science Journal
Effect of food on growth and fecundity Brine Shrimp Artemia spp. laboratory Conditions
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This in order to test the effect of food on growth and fecundity, two kinds of food have been used the algae Scendesmus quadricaudae and fresh water shrimp powder. For two generations, growth and productivity have been followed up. The fresh water shrimp has been noticed as a food better than algae, because it caused recording, for the two generation higher length rate for the weeks of experiment. The individuals length rate at the end of the forth week reached 9.35 and 9.48 mm for the first generation and second generation respectively. The average length weekly increase rate for the first and second generations individuals feeding on dried shrimp was higher through the first and second week compared to what was recorded when feeding alga

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Publication Date
Mon Apr 01 2024
Journal Name
Heliyon
Ground effect of an inverted double element wing diffuser on a sedan car
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Publication Date
Tue Aug 12 2025
Journal Name
Iraqi Journal Of Agricultural Sciences
EFFECT OF TILLAGE WITH CHISEL PLOW ON SOIL MEAN WEIGHT DIAMETER AND POROSITY
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Publication Date
Wed Jan 01 2014
Journal Name
International Journal Of Innovative Research In Science, Engineering And Technology
EFFECT AMBIENT OXIDATION ON STRUCTURAL AND OPTICAL PROPERTIES OF COPPER OXIDE THIN FILMS
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The structural, optical properties of copper oxide thin films ( CuO) thin films which have been prepared by thermal oxidation with exist air once and oxygen another have been studied. Structural analysis results of Cu thin films demonstrate that the single phase of Cu with high a crystalline structure with a preferred orientation (111). X-ray diffraction results confirm the formation of pure (CuO) phase in both methods of preparation. The optical constant are investigated and calculated such as absorption coefficient, refractive index, extinction coefficient and the dielectric constants for the wavelengths in the range (300-1100) nm.

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Publication Date
Fri Nov 01 2024
Journal Name
Egyptian Journal Of Veterinary Sciences
Contamination with Proteus and Staphylococcus spp. Effect on Physical Properties of Sheep Semen
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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Effect of Velocity on Dissolved Oxygen Cathodic Polarization using a Rotating Cylinder Electrode
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The aim of the present work to study the effect of changing velocity (Reynold's number) on oxygen cathodic polarization using brass rotating cylinder electrode in 0.1, 0.3 and 0.5N NaCl solutions (PH = 7) at temperatures 40, 50 and 600 C. Cathodic polarization experiments were conducted as a function of electrode rotational speed and concentration.

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Publication Date
Sun Jan 01 2023
Journal Name
Technologies And Materials For Renewable Energy, Environment, And Sustainability: Tmrees23fr
Effect of gold nanoparticles synthesis by plasma jet scheme on normal cell lines
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New evidence on nanotechnology has shown interest in the creation and assessment of nanoparticles for cancer treatment. Worldwide, a wide range of tumor-targeted approaches are being developed to reduce side effects and boost the efficacy of cancer therapy. One strategy that shows promise is the use of metallic nanoparticles to increase the radio sensitization of the cancer cells while reducing or maintaining the normal tissue complication probability during radiation therapy. In this study, atmospheric plasma was created using argon gas to create Au NPs using the plasma jet scheme, and their ability to induce apoptosis as an anticancer mechanism was tested. Aqueous gold tetrachloride salts (HAuCl4·3H2O) ere used to produce gold nanopartic

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