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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
Thu Feb 20 2025
Journal Name
Arab World English Journal For Translation And Literary Studies
The Impact of Culture in Translating English Idioms into Arabic
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This study sought to understand how critical cultural awareness was in translating English idioms into Arabic, particularly in political news where clarity and precision are paramount. The challenges that arise from the linguistic and cultural disparities between the two languages include differences in metaphor, image, and cultural reference. The study demonstrates, through the lens of Skopos Theory, how efficient translation relies on the function and intent of the text taking precedence over word-for-word equivalence and cultural context. Overall, the study establishes the need to transform idioms so that they better align with what is appropriate given the expectations of the audience. The results highlight the importance of inn

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Publication Date
Wed Mar 01 2017
Journal Name
Neural Computing And Applications
The potential of nonparametric model in foundation bearing capacity prediction
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Publication Date
Sat Jan 11 2020
Journal Name
Dirasat, Human And Social Sciences
The translation of sexual puns in Shakespeare’s Hamlet into Arabic
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Publication Date
Mon Jul 01 2024
Journal Name
Journal Of Sustainable Studies
The Concept of Everlasting Childhood in John Barrie's Peter Pan
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The story of Peter Pan is considered one of the immortal tales that has been read and watched over many generations, and many of the events of the story have been changed over time to suit the time in which it will be read, and this is what will be discussed in this paper in addition to identifying the writer‟s life and the extent influence on Peter Pan. Time in the story of Peter Pan is particularly important because the story changes its events during that time in proportion to the era in which it is in, as there have been many changes in all events and characters to suit the reader. Through this paper, the researcher will come up with the life of the author and how his life affected Peter Pan‟s story, then a small summary of the stor

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
The Impact of Construction Systems Technology in Contemporary Architectural Product
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This research examines the impact of construction technology systems in contemporary architectural production through the study of the evolution in it systems, construction materials and methods of construction in addition to the digital revolution which provided possibilities of structural and architectural design in creating a distinct architectural product, as considered construction systems technology is the source of creativity in the architectural product, the research is assumed that the construction systems technology have achieved a structural innovation in production through the materials and methods of construction and digital design.
For Long time technology was connected to the

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Growth and development of the leishmaniasis parasite in insect Aharms
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The parasite Alchammannia Aaúlan Ahdma backbone and the other for Avgari and moves them alternately Vafiqra is Alannsan and Allbaún and other either Allavgari is an insect Aharms or sand fly of the genus deployed in the ancient world is different form the parasite and installed Albayukimaaúa in each of the Family is so when transmitted from host to another passes stages growth

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Publication Date
Tue Apr 01 2025
Journal Name
Iop Conference Series: Earth And Environmental Science
Changing in the Response of Maize Genotypes to Sowing Dates
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Abstract<p>A field experiment was carried out in the Field Crops Department at the College of Agricultural Engineering Sciences-University of Baghdad for the autumn season 2023, with the goal of evaluating and performance of various genotypes of maize under different sowing dates, and the study included (MgW16, Nad H965, Nad it 706, Nad it 2525) with four single crosses (2 × 1), (3 × 1), (4 ×1), (3× 2) and four three way crosses (3×2 × 1),(4×2 × 1), (4×3 × 1), (Nad it 25 × 3 × 1) and four synthetic varities (Nad H25 × 3 ×2 ×1), (Baghdad), Al-Ezz and Tigris. The genotypes are planted with three agricultural dates (10, 20 and 30 July) and are compared according to the randomized com</p> ... Show More
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Publication Date
Mon Jan 01 2018
Journal Name
Lecture Notes Of The Institute For Computer Sciences, Social Informatics And Telecommunications Engineering
Sensor Data Classification for the Indication of Lameness in Sheep
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Publication Date
Fri Dec 03 2021
Journal Name
International Journal Of Recent Contributions From Engineering, Science & It
The Influence E-Learning Platforms of Undergraduate Education in Iraq
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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Activating Letter of credits under the Swift system in Iraq
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Abstract

               Documentary credits are considered successful means to reduce imports, especially unnecessary imports that lead to the outflow of foreign currency from the country. However, due to the backwardness of the banking methods, the reintroduction of documentary credits after 2003 did not effectively contribute to reducing import rates. This has had a negative impact on the Iraqi economy and made it vulnerable to external markets. Documentary credits are also considered the best way to ensure payment in international trade, providing independent credit support and sufficient security for exporters and importers against commerci

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