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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
Tue Mar 14 2023
Journal Name
Iraqi Journal Of Science
Effect of Chemical Mutagens on Some Morphological Traits of Vicia faba L. Cv. Aqadulce
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To investigate the effect of chemical mutagens: sodium azide (SA), hydrazine hydrate (HZ) and maleic hydrazine (MH) on morphological variations of faba bean traits. Seeds were soaked in distilled water for six hours, then in different concentrations of the above mentioned mutagens (0.01, 0.03, 0.05%) represented by (C1,C2 and C3 respectively) for six hours and planted in the field in winter 2013-2014. Factorial Experiment was arranged in Randomized Complete Block Design (RCBD) with three replications to each treatment. The results of statistical analysis showed significant differences among studied treatments. All mutagens showed significant reduction in plan height and number of branches per plant compared with control plants which gave

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Publication Date
Sat Oct 01 2011
Journal Name
Iraqi Journal Of Physics
Effect of annealing on superconducting properties of Bi1.6Pb0.4Sr2Ca2Cu2.2Zn0.8O10 thin films by pulsed laser deposition
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Superconducting thin films of Bi1.6Pb0.4Sr2Ca2Cu2.2Zn0.8O10 system were prepared by depositing the film onto silicon (111) substrate by pulsed laser deposition. Annealing treatment and superconducting properties were investigated by XRD and four probe resistivity measurement. The analysis reveals the evolution of the minor phase of the films 2212 phase to 2223 phase, when the film was annealed at 820 °C. Also the films have superconducting behavior with transition temperature ≥90K.

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Publication Date
Wed Mar 28 2018
Journal Name
Iraqi Journal Of Science
Effect of Shaliness on Water Saturation Estimation: Case Study of TN Field Niger Delta
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This study was carried out to estimate the effect of shaliness on water saturation from TN field of Niger Delta. The conventional Archie and the Shaly-sand water saturation models was used in the evaluation of wells. Two sand bodies (Sand 01 and 02) were mapped with thicknesses range from 76.8ft to 119.3ft across the three wells for Sand 01 and 187.5 to 339.9ft across wells TN_1 and TN_4 for Sand 02. The cross plot of the effective porosity (φe) versus volume of shale (Vsh) show a decrease in the effective porosity with an increase in shale volume. This reveals a laminated shale pattern across the reservoir sands. The estimations from the conventional method and the Shaly-sand models of Simandoux and Indonesia show a clear disparity due

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Publication Date
Wed May 15 2024
Journal Name
Iraqi Journal Of Applied Physics
Effect of Solvent on Spectroscopic Characteristics and Energy Transfer Processes of Some Laser Dyes
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Publication Date
Thu Apr 15 2010
Journal Name
International Journal Of Poultry Science
Effect of Dietary Supplementation with Different Oils on Productive and Reproductive Performance of Quail
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Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Effect of tempering on thermal analysis of Al-Ti-Si alloy and its composites
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The investigation of the effect of tempering on thermal analysis of
Al-Ti-Si alloy and its composites with MgO and SiC particles was
performed. Thermal analysis was performed before and after
tempering by DSC scan. Optical microscopy was used to identify the
phases and precipitations that may be formed in base alloy and
composites. X-ray diffraction test indicated that the Al3Ti is the main
phase in Al-Ti-Si alloy in addition to form Al5Ti7Si12 phase. Some
chemical reactions can be occurred between reinforcements and
matrix such as MgO.Al2O3 in Al-Ti/MgO, and Al4C3 and Al(OH)3 in
Al-Ti/SiC composite. X-ray florescence technique is used to
investigate the chemical composition of the fabricated specimens.
H

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Research In Social Sciences & Humanities
HRM Management Approaches, With a Focus on Employee Centric Approach: A Case Study In The Rafidain Bank In Iraq
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This research attempts to shed light on a topic that is considered one of the most important topics of HRMs management, which is the Employee centric approach by examining its philosophy and understanding . To achieve the goal, the research relied on the philosophical analytical method, which is one of the approaches used in theoretical studies. The research reached a set of conclusions, the most important of which are the theoretical studies that addressed this entry in the English language and the lack of it in the Arabic language, according to the researcher's knowledge. The research reached a set of recommendations, the most important of which was that this approach needs more research, analysis and study at the practical and th

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Publication Date
Thu Dec 01 2016
Journal Name
Ama, Agricultural Mechanization In Asia, Africa And Latin America
Effect of three honeycomb interplant distances on growth and flowering of two cultivars of bean
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A factorial experiment (2× 3) in randomized complete block design (RCBD) with three replications was conducted to examine the effect of honeycomb selection method using three interplant distances on the vegetative growth, flowering, and fruit set of two cultivars of bean, Bronco and Strike. Interplant distances used were 75× 65 cm, 90× 78 cm, and 105× 91 cm (row× plant) represent short (high plant density), intermediate (intermediate plant density), and wide (low plant density) distance, respectively. Parameters used for selection were number of days from planting to the initiation of first flower, number of nodes formed prior to the onset of first flower, and number of main branches. Results showed significant superiority of the Strik

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Scopus
Publication Date
Sun Jan 01 2017
Journal Name
Iraqi Journal Of Agricultural Sciences 47 (1)‏
Effect of irrigation intervals and foliar of salicylic acid on growth and yield of Potato
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Publication Date
Thu Mar 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of Topical Application of Flavanoids Extract of Hibiscus Sabdariffa on Experimentally Induced Bone Defect
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Background: The restoration of bone continuity and bone union are complex processes, and their success is determined by the effectiveness of osteosynthesis. The use of plants for healing purposes predates human history and forms the source of current modern medicine The aim of this study: It was histological evaluation of effect of topical application of flavonoid on healing of induced bone defect in rabbit tibia. Material and method: Twenty-four Adult New Zealand rabbits used in this study, they were divided into four groups for the healing periods (3days, 1,2, and 4weeks) Two holes were induced in rabbit tibia one on the left side and has been left to heal normally as control. While, the other hole made on the right side filled with flavo

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