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Factors Affecting Timeliness Issuance of Corporate Financial Reporting Listed Companies in Palestine Exchange (PEX) (An Empirical Study)
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This study examined the relationship between the reporting lag (the timeliness of corporate financial reporting) and several independent variables: (1) Audit reporting lag,(2)Company Size,(3) Profitability of the company,(4)Company Age,(5) Sector Type.(6)Audit’s Opinion,(7) Market Type,(8) Gearing,(9) Concentration of ownership,(10) Audit Firm Size(11)Profit or Loss Company(12) Companies Listed lag on the PEX. In order to achieve the objectives of the study and testing its hypotheses, the data Obtained through actual data of a financial reports, and based on method Experimental analysis and descriptive statistical tests. For population of (32) Listed company on PEX

       The study found that: The following variables have a significantly related to the timeliness of corporate financial reporting as :( 1) Audit report lag. (2) Profitability of the company (3) Gearing (4) Profit or Loss Company. The other Eight Variables are not significantly associated with the Timeliness "Reporting Lag".The Adjusted R2 of The Multiple regression analysis model is )41%(. Descriptive statistics shows that the mean reporting lag is (85(days which is less than the legally stipulated period (90) days, and the mean of audit lag is) 67(days.                                                              

       The study recommended a set of points including enforcing, the corporate company in reporting lag Specific company law, Act for the preparation and issuance of financial reports, in appropriate time. In addition, enforcing the audit firms, not to delay their reports, where the delay of audit reports, leads to a delay in the issuance of annual financial reports for companies. There should be legislation that required companies, to issue their financial reports, within a specified period after the audit period, to reduce reporting Lag. The need to confirmation and activation toward violators, of the regulations and directives, related to disclosure including the time limit, to publication financial reports, Moreover the need for companies to determine.

 

 

 

 

 

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Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Text Multilevel Encryption Using New Key Exchange Protocol
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The technological development in the field of information and communication has been accompanied by the emergence of security challenges related to the transmission of information. Encryption is a good solution. An encryption process is one of the traditional methods to protect the plain text, by converting it into inarticulate form. Encryption implemented can be occurred by using some substitute techniques, shifting techniques, or mathematical operations. This paper proposed a method with two branches to encrypt text. The first branch is a new mathematical model to create and exchange keys, the proposed key exchange method is the development of Diffie-Hellman. It is a new mathematical operations model to exchange keys based on prime num

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Scopus (6)
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Publication Date
Mon Jul 01 2019
Journal Name
2019 International Conference On Electrical Engineering And Informatics (iceei)
Health Information Exchange: Current Trends, Challenges and Recommendations
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Scopus (4)
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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
Key Exchange Management by using Neural Network Synchronization
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The paper presents a neural synchronization into intensive study in order to address challenges preventing from adopting it as an alternative key exchange algorithm. The results obtained from the implementation of neural synchronization with this proposed system address two challenges: namely the verification of establishing the synchronization between the two neural networks, and the public initiation of the input vector for each party. Solutions are presented and mathematical model is developed and presented, and as this proposed system focuses on stream cipher; a system of LFSRs (linear feedback shift registers) has been used with a balanced memory to generate the key. The initializations of these LFSRs are neural weights after achiev

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Publication Date
Sat Jan 31 2026
Journal Name
Modern Sport
The impact of diet program myself with some medicinal herbs in some physiological variables Empirical research on badminton players
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To develop a new basis to reduce the phenomenon of stress, one researcher used relaxation techniques is the use of medicinal herbs sedative which is emphasized by some specialists and researchers because of its direct impact on some of the functions of the body as members have a significant impact on the player from the mental and physical Came the importance of research in the use of medicinal herbs sedative and in particular (Lafracin Black, Plantago Sinani great, Alternen) within the program to soothe the psychological players badminton to get rid of the tension felt by sports by athletic competition through the use of a program to ease the psychological with a range of herbs and both means of calming influence of the nervous system. The

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Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور مراقب الحسابات في تعزيزالإفصاح بالتقارير المالية في ظل حوكمة الشركات: دراسة تحليلية للقوائم المالية للشركة العامه للصناعات المطاطية
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The subject of disclosure, transparency and corporate governance taking globally significant attention recently, especially after the collapse of many large companies because the level of disclosure and transparency is an important measure of the effectiveness and reliability of the system of governance in the companies, the equity in the provision of correct information and clear and complete in a timely manner to all stakeholders in the life of the company with whom in relation  strengthen the confidence the company's management systems and automatic guide the staff and the decision-making.
    The research aims to shed light on the concept of corporate governance, and the reasons and motives of the spread

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Publication Date
Tue Dec 01 2020
Journal Name
Systematic Reviews In Pharmacy
A Study On The Effects Of Risk Factors On The Pathology And The Development Of Breast Cancer In Iraqi Women
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Breast cancer is one of the most important malignant diseases all over the world. The incidence of breast cancer is increasing around the world and it is still the leading cause of cancer mortality An Approximately 1.3 million new cases were diagnosed worldwide last year. With areas rising increasing, risk factors for breast cancer including obesity, early menarche, alcohol and smoking, environmental contamination and reduced or late birth rates become more prevalent. In Iraq, breast cancer ranks first among types of cancers diagnosed in women. This study was conducted on one hundred twenty women with breast cancer that was evaluated and investigated for the possible role of the risk factors on the development of breast cancer in females. T

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Study the Effect of Hydrolysis Variables on the Production of Soya Proteins Hydrolysis
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This study was conducted to determine the effects of concentration of hydrochloric acids, temperature, and time on the hydrolysis of soya proteins (defatted soya flour) by determining the value of total protein nitrogen  concentration, and amino nitrogen concentration of protein, peptides, and amino acids, and then calculated the hydrolysis rate of proteins.

        The variables of the conditions of hydrolysis process was achieved in this study with the following range value of tests parameter:

  • Concentration of HCl solution ranged between 1-7 N,
  • Hydrolysis temperature ranged between 35-95 °C, and
  • The time of hydroly

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Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
Transformer Technician in Pop Art (Study in techniques of show)
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The popular art movement emerged in the mid-fifties in Britain in parallel with its appearance in America.. It was linked to contemporary social reality and what distinguishes this art is the most sophisticated and less aesthetic means and the most blatant in the field of media, ie back to the image used in the media, journalism, magazines, television and photo Which reflect the reality of the neutral artist. This research included the methodological framework represented by the research problem that emerged from pop art as a new experimental vision that emerged in the twentieth century and the importance of the research and its objectives and limits and the definition of terms. The theoretical framework dealt with evolution Technology,

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Crossref
Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
ادوار إدارة المعرفة التنظيمية و رأس مال الزبون العلاقة والأثر/ دراسة تطبيقية على القطاع المصرفي الأهلي في محافظة النجف الاشرف
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يختبر البحث الحالي علاقة الأثر والارتباط بين إدارة المعرفة التنظيمية (المتمثلة قيادة المعرفة، تنظيم المعرفة، عمليات المعرفة، ثقافة المعرفة، تطبيق المعرفة، تقاسم المعرفة) ومتغير (رأس مال الزبون) في مجموعة من المصارف الأهلية في محافظة النجف إذ تمثلت مشكلة الدراسة بمدى دور إدارة المعرفة في هذه المصارف فضلاً عن الزبائن الذين يتعاملون معها، وقد استخدمت استمارة الاستبيان كأداة رئيسة لجمع البيانات إذ تم تو

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The impact of the RMB exchange rate on the value of Chinese exports For the period (1978-2017) using the Angel-Granger model
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In this research, we sought to identify the nature of the relationship between the exchange rate of the Chinese yuan and the value of Chinese exports, through the formulation of a standard model based on the model of common integration, and based on the data of the study and using the test "Angel-Granger" It reflects the relationship between the two research variables, through which the relationship between the RMB exchange rate and the value of Chinese exports was estimated during the period 1978-2017.

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