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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
Mon Jan 01 2024
Journal Name
Open Engineering
Effect of nano-TiO<sub>2</sub> on physical and rheological properties of asphalt cement
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Abstract<p>In recent years, nano-modified asphalt has gained significant attraction from researchers in the design of asphalt pavement fields. The recently discovered Titanium dioxide nanoparticles (TiO<sub>2</sub>) are among the most exciting and promising nanomaterials. This study examines the effect of 1, 3, 5, and 7% of nano-TiO<sub>2</sub> by weight of asphalt on some of its rheological and hardened properties. The experimental study included physical and rheological properties. The asphalt penetration, softening point, ductility, and rotational viscometer tests indicate that 5% nano-TiO<sub>2</sub> is the ideal amount to be added to bitumen as a modifier. The </p> ... Show More
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Publication Date
Sun Sep 01 2024
Journal Name
Kufa Journal For Agricultural Sciences
Effect of milk thistle oil (Silymarin) on histopathological characteristics of local hens exposed to aflatoxins
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The study aimed to assess Milk Thistle oi reducing the aflatoxin damage and improve the health status of local breed hens. The study was performed on 60 hens aged 35 weeks, weighing 2-2.5 kg of the body was obtained and housed on a private poultry farm in north of Baghdad (Altaji) for a period of 9 weeks from 22 October until 22 December 2020. Hens were divided to three treatments (20 hens). The first was fed a basal diet free of aflatoxin. The 2nd fed on a contaminated diet with aflatoxin (14.6 ppb) while the 3rd fed as in the 2nd with 0.5% of Milk Thistle oil /kg feed. A 5 hens from each group were slaughtered at the end of the trial for the histopathological inspection of liver, spleen and intestine tissues to evaluate the harmfu

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Publication Date
Tue Nov 14 2023
Journal Name
International Journal Of Dentistry
Antimicrobial Efficiency of Hypochlorous Acid and Its Effect on Some Properties of Alginate Impression Material
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Dental clinicians and professionals need an affordable, nontoxic, and effective disinfectant against infectious microorganisms when dealing with the contaminated dental impressions. This study evaluated the efficiency of hypochlorous acid (HOCl) as an antimicrobial disinfectant by spraying technique for the alginate impression materials, compared with sodium hypochlorite, and its effect on dimensional stability and reproduction of details. HOCl with a concentration of 200 ppm for 5 and 10 min was compared with the control group (no treatment) as a negative control and with sodium hypochlorite (% 0.5) as a positive control. Candida albicans, Staphylococcus aureus, and Pseudomonas aeruginosa were selected to assess the antimicrobi

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Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Effect of Manganese Chloride in Histological of Ovaries in Albino mice
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Manganese is considered as one of heavy metals with high toxicity .This element has been used widely in various industries and it is spread with huge quantities in polluted industries areas. As a result the concentrations of this element in the environment have increased and consequently producing acute toxic effects in different tissues and organs of all organisms. A study has been conducted on (30) female of Swiss albino mice, to find out the effect of manganese chloride in histopathological changes of ovaries. The study includes, giving the manganese chloride with concentrations (150, 200 and 250 mg/kg) for (15, 30 and 45 day) for each concentration. The

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Publication Date
Sat Oct 29 2022
Journal Name
Current Trends In Geotechnical Engineering And Construction
Optimal Bedding Selection with the Specific Soil Type According to the Thrust Forces Generated in the Water Distribution Networks Using the Restraining Joint System
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A study has been performed to compare the beddings in which ductile iron pipes are buried. In water transmission systems, bends are usually used in the pipes. According to the prescribed layout, at these bends, unbalanced thrust forces are generated that must be confronted to prevent the separation of the bend from the pipe. The bed condition is a critical and important factor in providing the opposite force to the thrust forces in the restraint joint system. Due to the interaction between the native soil and the bedding layers in which the pipe is buried and the different characteristics between them. Also, the interaction with the pipe material makes it difficult to calculate the real forces opposite to the thrust forces and the way they

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of The College Of Education For Women
The Necessity of College of Education for Woman from the Point of view of Students
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The Necessity of College of Education for Woman from the Point of view of Students

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Publication Date
Sat May 18 2024
Journal Name
Proximus Journal Of Sports Science And Physical Education
STUDYING THE REALITY OF ADMINISTRATIVE PROBLEMS FOR MEMBERS OF THE ADMINISTRATIVE BODIES OF FIRST-CLASS FOOTBALL CLUBS FROM THE PLAYERS’ POINT OF VIEW
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The research aims to study the administrative problems in the sports management of the members of the administrative bodies of the first-class clubs of the province of Baghdad in football. The researchers used the descriptive approach (survey study) for its relevance to the nature of the research. The research community is represented by first-class football players, who numbered (176) players. The research sample was chosen by the deliberate method, as the basic research sample reached (136) individuals from the total research community. The researchers used the questionnaire to collect the necessary data to achieve the goal of the research by applying a questionnaire that aims to ident

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Publication Date
Sat Jun 26 2021
Journal Name
Journal Of The College Of Education For Women
Education and the Challenges of Globalization during the Corona Pandemic: A Field Study from Baghdad University Professors’ Point of View: ميسم ياسين عبيد
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study aims to examine education and the challenges of globalization in light of Corona pandemic. The examination involves surveying a randomly selected sample from the University of Baghdad’s professors, particularly from the colleges of Education for Women, Arts, and Sciences. The purpose of this examination is to learn about the dimensions of globalization, its effects on the educational process, and the importance of distance education during the spread of Corona virus quarantine. To achieve this, the researcher followed a descriptive and analytical approach by applying a questionnaire to a sample of 70 teachers who were randomly selected electronically. Results have shown that 78.6% emphasized the contribution of globalization duri

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Conceptual visions of standard capital measurement Measures and determinants of disclosure to create Sustainable competition In light of the knowledge economy
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  This century is witnessing changes in various fields,which have become a challenge to the enterprises in the contemporary business environment, the most important of which is the importance of measurement and disclosure of the role of knowledge capital in the transition to the knowledge economy, which is no longer the land and labor and physical capital resources the basic. Knowledge-based capital has emerged that provides the enterprise with an area of ​​excellence and enhances its position to achieve competitive advantage. The research tackled the concept, objectives, components and importance of knowledge capital, which is fundamental in knowledge management, creating value added and enhancing competitiveness, as well as an

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Publication Date
Thu Mar 19 2015
Journal Name
Al-academy
Pleasure and Emotions and their role in aesthetics' experience of the user: صلاح نوري محمود، جاسم خزعل العقيلي
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Industrial product is one of the things of daily use and direct interaction with the user, so the ranges of its association to the user, took a varied and multiple aspects. The user today sees the products as things have specifications related directly to the psychology of the user, so he can reflects his values, principles and ideas on the composition of the total structure of the product, making them a means by which manifested the internal entity's of the user took an external materiality. And then counting the products being things excite positive feelings among different user was a natural result given the complexity of the relationship between the user and the industrial product. So pleasure is one important effects that result fro

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