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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 Jan 01 2019
Journal Name
International Journal Of Agricultural And Statistical Sciences
Effect of foliar spraying with gibberellic and humic acid on wheat growth
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Publication Date
Sun Oct 30 2022
Journal Name
Iraqi Journal Of Science
Gamma Radiation Effect on Characterizations of Gold Nanoparticles Synthesized Using Green Method
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      Biocompatible gold nanoparticles were successfully synthesized by hibiscus plant leaf extract as a bioreactor. The prepared nanoparticles were evaluated using UV/Vis spectroscopy, Atomic Force Microscopy (AFM), Fourier Transform Infrared Spectroscopy (FT-IR), X-ray Diffraction and Scanning Electron Microscopy (SEM) . The study also investigated the effect of the different gamma irradiation doses on the size and dispersion of the produced nanoparticles. In UV- Vis spectra, the peak of Au NPs' surface plasmon resonance (SPR) was detected as a single peak at 543 nm. The gamma irradiation induced a blue shift in the SPR peak, which indicates that it might be applied as affective factor for size control.  Physical as well as chemi

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Publication Date
Tue Apr 18 2017
Journal Name
Transactions Of The Asabe
Effect of Drying Conditions on Triticale Seed Germination and Rice Weevil Infestation
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The combination of high protein content and a soft seed coat makes the wheat-rye hybrid Triticale (Triticosecale) vulnerable to attack by rice weevils. Drying triticale grain to moisture contents safe for storage can prevent infestation by rice weevils, but if grain is being stored for seed, high drying temperatures can affect seed germination. Grain can be effectively dried at low temperatures, but low-temperature drying is difficult in hot, humid regions such as the Gulf Coast. This study nvestigated the effects of drying temperatures from 35°C to 45°C on triticale seed germination and found no statistical differences between the germination rates of the seed at any of the drying temperatures and the germination rates of controls. Final

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Publication Date
Tue Dec 29 2020
Journal Name
Iraqi Journal Of Science
Effect of Surface Recombination on Diffusion Length and Active Cavity Life time
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This work presents an analytical study for simulating a Fabry-Perot Bi-stable etalon (F-P cavity) filled with a dispersive optimized nonlinear optical material (Kerr type) such as semiconductors Indium Antimonite (InSb). Depending on the obtained results and because of a trade-off between the optical path length of the sample and active cavity lifetime, an optimization procedure was applied on the InSb etalon/CO laser parameters; critical switching irradiance (Ic) was applied via simulation systems  of optimization procedures of optical cavity (Matlap program was used to study the optical Bi-stability of a nonlinear Fabry-Perot cavity). In order to achieve minimum switching power and faster switching time, the optimizatio

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Publication Date
Tue Dec 20 2022
Journal Name
International Journal Of Emerging Technologies In Learning (ijet)
Effect of Augmented Reality Technology on Spatial Intelligence among High School Students
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Spatial Intelligence is a mental ability to understand and solve real-world problems. These visual-spatial representations are fundamental in learning various "STEM" topics, like digital drawing, art presentations, creating graphical representations, 2D designs. Opportunity to interact with real and/or virtual objects. It is a good opportunity in applying new techniques such as the augmenter, which is able to clarify mathematical tables, concepts and generalizations greatly to the visualization, understanding and mastery of concepts mathematically. The purpose of the research is to investigate impact of using AR technology in developing spatial intelligence for secondary school students, Baghdad. The quasi-experimental design was us

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Publication Date
Thu Nov 01 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Nursing Educational Program on Recovery Following CABG Surgery: Intervention Study
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This intervention study is composed on 55 patients at Saddam Center for Cardiac Surgery (Aben-Albetar) throughout the period from 1st of July 1997 to 15th of January 1999. The study aimed to evaluate the effectiveness of constructed nursing education program on reduction of complications and improving recovery among patients with Coronary Artery Bypass Graft (CABG) surgery through the application of repeated measures. The sample is divided into 27 patients who received the nursing educational program (study group) and 28 patients who continued to receive regular care (controls). Based on previous research meth

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Publication Date
Mon Jul 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Thickness Effect of CuAlTe2 Thin Films on Morphological, Structural and Visual Properties
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     CuAlTe2 thin films were evaporation on glass substrates using the technique of thermal evaporation at different range of thickness (200,300,400and500) ±2nm. The structures of these films were investigated by X-ray diffraction method; showing that films possess a good crystalline in tetragonal structure. AFM showed that the grain size increased from (70.55-99.40) nm and the roughness increased from (2.08-3.65) nm by increasing the thickness from (200-500) nm. The optical properties measurements, such as absorbance, transmtance, reflectance, and optical constant as a function of wavelength showed that the direct energy gap decreased from (2.4-2.34) eV by the gain of the thickness.

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Publication Date
Thu May 25 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Phonon Confinement Effect on Lattice Thermal Conductivity of Zn4Sb3 Quantum Well Structure
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We have theoretically investigated the in-plane lattice thermal conductivity of Zn4Sb3single quantum well structure taking into account spatial confinement of phonons. The calculations were carried out for free-surface quantum wells with thickness 8.5nm in the room temperature. We show that the lattice thermal conductivity is a significant reduce. The reduction is mostly due to the drop in the average group velocity caused by the spatial confinement of acoustic phonons and the corresponding increase in phonon relaxation rates. The predicted decrease is important for the anticipated applications of Zn4Sb3 nanostructure materials for room-temperature thermoelectric devices. Our theoretical results are in a good agreement with available exp

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Publication Date
Thu Apr 28 2022
Journal Name
Iraqi Journal Of Science
Effect of Excitation Energy and Mass number on Most probable exciton number
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Exciton model describes the excitation of particles in pre-equilibrium region of nuclear reaction by exciton. In pre-equilibrium region there is a small probability for occurring emission and the number of excitons be the probability of the emission of it possible more is called most probable exciton number MPEN. In this paper the MPEN formula was derived for protons and neutrons separately and so MPEN formula derived with taking into account the non equidistant spacing between the energy states. The MPEN was studied with the mass number where it is noticed the MPEN increases with increasing the mass number. Also, MPEN studied for different isotopes of Al, the MPEN increases with increasing mass number of isotopes. MPEN for neutron is co

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Effect of High Temperatures on Biological Performance ofTrogoderma granarium (Everts) (Coleoptera: Dermestidae)
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The effect of three high temperatures for five exposure periods on the developments of larvae, pupae and adults of Trogoderma granarium (Everts) and their biological performance were investigated. The results revealed that the percent of mortality was increased as the temperature and the exposure period increased, e. g. exposing last instar larvae to 45°C for 6 hrs caused 100% death of this stage, while exposing adults (1-3) days old to the same temperature and exposure time resulted in that these adults did not able to survive more than 24 hrs.; in addition, the results showed that the ability of reproduction of adults was depended on the temperature, duration of exposure and the sex.

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