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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 Dec 31 2018
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Tamoxifen Effects on the lipid profile in premenopausal women with Breast cancer: A follow up study
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 Background: Breast cancer composed of several biologic subtypes that have response to hormonal therapy. Tamoxifen is  hormonal therapy  with tissue- pecific antagonistic or agonist effects, the latter being responsible for multiple  effects on lipid metabolism in women .

Objective: This study was designed to determine the impact of Tamoxifen on the serum lipid profile in breast cancer women. 

Patients and methods: Prospective observation cohort study conducted at Oncology Teaching Hospital, Medical city complx.starting from October 2015 to October 2016. A total number of 40 premenopausal women with breast cancer   were enrolled in this

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Publication Date
Tue Oct 01 2024
Journal Name
Results In Engineering
Nanomaterials in asphalt cement: exploring their single and combined effects on the physical and rheological properties
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Publication Date
Sat Apr 09 2022
Journal Name
Engineering, Technology & Applied Science Research
A Semi-Empirical Equation based on the Strut-and-Tie Model for the Shear Strength Prediction of Deep Beams with Multiple Large Web Openings
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The behavior and shear strength of full-scale (T-section) reinforced concrete deep beams, designed according to the strut-and-tie approach of ACI Code-19 specifications, with various large web openings were investigated in this paper. A total of 7 deep beam specimens with identical shear span-to-depth ratios have been tested under mid-span concentrated load applied monotonically until beam failure. The main variables studied were the effects of width and depth of the web openings on deep beam performance. Experimental data results were calibrated with the strut-and-tie approach, adopted by ACI 318-19 code for the design of deep beams. The provided strut-and-tie design model in ACI 318-19 code provision was assessed and found to be u

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Publication Date
Wed Feb 15 2023
Journal Name
International Journal Of Emerging Technologies In Learning (ijet)
Instructional Design According to the Repulsive Learning Model and its Impact on the Achievement of Chemistry and Lateral Thinking for Third-Grade Intermediate Students
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Identify the effect of an educational design according to the repulsive (allosteric) learning model on the achievement of chemistry and lateral thinking. The sample consisted of (59) students from third-grade intermediate students. They were randomly distributed into two groups (experimental and control), and the equivalence was done in (chronological age, previous achievement in chemistry, intelligence, lateral thinking). The (30) students from experimental group were taught according to the instructional design, other 29 students from the (control) group were taught according to the usual method. Two tests done, one of them is an achievement test consisted of (30) items of the type of multiple choice, the other was a lateral think

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Publication Date
Sun Jun 05 2011
Journal Name
Baghdad Science Journal
The origin of bacterial contamination in AL-Habania reservoir in Iraq
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Bacterial contamination of AL-Habania reservoir was studied during the period from February 2005 to January 2006; samples were collected from four stations (AL-Warrar, AL-Theban regulator, middle of the reservoir and the fourth was towards AL-Razzaza reservoir). Coliform bacteria, faecal Coliforms, Streptococci, and faecal Streptococci were used as parameters of bacterial contamination in waters through calculating the most probable number. Highest count of Coliform bacteria (1500 cell/100ml) was recorded at AL-Razaza during August, and the lowest count was less than (300 cell/100ml) in the rest of the collection stations for all months. Fecal Coliform bacteria ranged between less than 300 cells/100ml in all stations for all months to 700 c

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Publication Date
Mon Aug 02 2021
Journal Name
Al Ustath
Normalizing Society in George Lamming’s In the Castle of My Skin
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This study examines the effect of colonialism on Caribbean society during the colonial period. Through normalization, the British colonial power diminished Caribbean identity and planted a new hybrid identity. Discipline institutions and surveillance techniques had a vital role in normalizing Caribbean society. Caribbean authors have adopted this notion of normalization to represent the reality of colonialism and its consequences. George Lamming, one of the Caribbean political activist and influential novelist in his novel In the Castle of My Skin (1953), reflects normalization as theorized by Michael Foucault. Lamming depicts the story of villagers and their life under colonial domination. Through discipline institution, like school, colo

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Publication Date
Tue Jan 01 2019
Journal Name
Opción: Revista De Ciencias Humanas Y Sociales
Main tendencies in the category of number in Japanese and Swahili
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Publication Date
Sat Apr 30 2016
Journal Name
Environmental Science And Pollution Research
Risk-based prioritization of pharmaceuticals in the natural environment in Iraq
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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
The frequency of hypoglycemia in macrosomic neonates in Amarah governorate, Iraq
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Background: Neonatal macrosomia is defined as a birth weight of more than 4000 g. Significant maternal and neonatal complications can result from the birth of macrosomic infants like hypoglycemia and birth injuries.Objectives: To determine the frequency of hypoglycemia in neonates with macrosomia in Amarah, IraqMethods: The study involved 146 macrosomic newborn neonates delivered in 2 maternity hospitals in Amarah, Iraq during a period from June 2011 to June 2014.Results: Hypoglycemia was observed in 16% of neonates affected by macrosomia. Maternal diabetes was the most common cause of fetal macrosomia (28%).Our results were compared with those from other parts of the world.Conclusion Macrosomia is associated with increase rate ofneonata

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Publication Date
Wed Feb 10 2021
Journal Name
Indian Journal Of Economics And Business
The effectiveness of tax exemption in stimulating industrial projects in Iraq
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Tax is an important financial resource that the state depends on in all its economic, political, and social fields. Nevertheless, the role of the tax is highlighted in raising tax revenues and influencing economic variables, such as savings, consumption, investment, and employment. The tax was taken as an important tool to stimulate investment in industrial projects because of this activity's important role in raising the efficiency of economic development and reviving the national economy, as many industrial investment laws were enacted and the most important thing included was exempting industrial projects from all taxes and fees (5-10) years, and an exemption Profits from income tax for a period of 5 years starting from the year in which

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