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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 Jan 09 2019
Journal Name
Преподаватель ХХi век | مجلة الاستاذ في القرن الواحد و العشرين
Arabic borrowings in the Russian language and features of their actualization in the modern period
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Publication Date
Tue Apr 28 2020
Journal Name
Iraqi Journal Of Veterinary Sciences
Detection and pathogenicity of Listeria monocytogenes in common carp (Cyprinus carpio) fish in Baghdad, Iraq
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Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Science
Changes in Serum Levels of Lipid Profile Parameters and Proteins in Toxoplasma gondii Seropositive Patients
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The influence of Toxoplasma gondii on some biochemical parameters has lately gained an increasing attention. The aim of this study was to assess the levels of some biochemical parameters in Toxoplasma positive and negative subjects. An analytical case–control study was achieved in Baghdad for the period from October 2018 until March 2019. Forty nine females participated in this study, with an age range of 18-55 years. The participants were separated into two groups, namely Toxoplasma positive subjects (n=21) and Toxoplasma negative subjects (n=28), based on enzyme-linked immunosorbent assay (ELISA). Blood and serum samples were collected from all subjects to evaluate the serum levels of cholesterol, triglycerides, high density lip

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Publication Date
Thu Apr 01 2021
Journal Name
International Journal Of Drug Delivery Technology
Phytochemical investigation of some chemical compounds present in vicia villosa l. Widely grown in Iraq
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Publication Date
Fri Jun 11 2021
Journal Name
Journal Of Baghdad College Of Dentistry
Traumatic dental injuries in relation to quality of life among school children in Baghdad /Iraq
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Background: One of the significant public health problems is the traumatic dental injury to the anterior teeth, it has a great impact on children’s daily. Physical and psychological disturbance, pain and other negative impacts, such as tendency to avoid laughing or smiling may be associated with traumatic dental injuries, that may affect the social relationships. To determine the occurrence of traumatic dental injuries in relation to quality of life, this study was established among children of primary schools. Material and Methods: A cross-sectional study was conducted among private (574) and governmental (1026) primary school children in Baghdad city. Dental trauma was assessed according to Ellis and Davey classification in1970

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Publication Date
Fri Sep 01 2023
Journal Name
Advancements In Life Sciences
Investigation of pathogenic Streptococci species in local and imported mozzarella soft cheese in Baghdad city
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Background: The present work investigated the profile and biodiversity of the pathogenic streptococci species isolated from local and imported mozzarella soft cheese in Baghdad City from October 2022 to January 2023. The study aimed to examine the molecular characterization of 16Sr RNA gene in some streptococcus species isolates from mozzarella soft cheese in Baghdad city Methods: From 50 samples, 8 isolates in all were found and identified based on the VITEK, molecular, and sequencing of the 16SrRNA gene. The eight isolates represented Lactococcus cremoris. Streptococcus alactolyticus, Streptococcus sanguinis, and Streptococcus thoraltensis. The isolates were subjected to conventional PCR and electrophoresis to detect the 16SrRNA gene usi

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Publication Date
Wed May 29 2024
Journal Name
Pharmacia
Formulation, in vitro and in vivo evaluation of olanzapine nanoparticles dissolving microneedles for transdermal delivery
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Olanzapine (OLZ) is classified as a typical antipsychotic drug utilized for the treatment of schizophrenia. Its oral bioavailability is 60% due to its low solubility and pre-systemic metabolism. Hence, the present work aims to formulate and evaluate OLZ nanoparticles dissolving microneedles (MNs) for transdermal delivery to overcome the problems associated with drug administration orally. OLZ nanoparticles were prepared by the nanoprecipitation method. The optimized OLZ nanoparticle formula was utilized for the fabrication of dissolving MNs by loading OLZ nanodispersion into polydimethylsiloxane (PDMS) micromould cavities, followed by casting the polymeric solution of polyvinylpyrrolidone(PVP-K30) and polyvinyl alcohol (PVA) to form

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Accounting disclosure of social responsibility and its impact on achieving sustainable development goals: (Applied research in the State Company for Food Industries- Diwaniyah Dairy Factory)
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The researchers seek to shed light on the importance of accounting disclosure on social responsibility, and the research aims to provide a theoretical approach to social accounting and its disclosure, identify the concept of sustainable development, highlight the theoretical foundations of sustainable development and employ disclosure of social responsibility towards achieving the goals of sustainable development, and identify the impact of The accounting disclosure on social responsibility in achieving sustainable development goals, and the research problem can be reviewed by asking the following question (Does the accounting disclosure of the social responsibility of economic units contribute to achieving sustainable developmen

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Publication Date
Sat Jun 06 2020
Journal Name
Journal Of The College Of Education For Women
Main Difficulties Faced by EFL Students in Language Learning
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Many undergraduate learners at English departments who study English as a foreign language are unable to speak and use language correctly in their post -graduate careers.  This problem can be attributed to certain difficulties, which they faced throughout their education years that hinder their endeavors to learn. Therefore, this study aims to discover the main difficulties faced by EFL students in language learning and test the difficulty variable according to gender and college variables then find suitable solutions for enhancing learning.  A questionnaire with 15 items and 5 scales were used to help in discovering the difficulties. The questionnaire was distributed to the selected sample of study wh

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Learning English through Scaffolded Assistance in Iraqi EFL Classroom
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Learning a foreign language is a highly interactive process, and a belief that communicative activities foster a great amount of linguistic production provides language practice and opportunities for negotiation of meaning during communicative exchanges. Thus, this study examines what benefits learner-centered classroom setting offers compared with that of teacher–centered classroom, and how less proficient learners accomplish their tasks and activities with scaffolded help during interaction with the help of proficient classmates and under the guidance of a skilful person, i.e., the teacher. The subjects participating in this study are 30 Iraqi 4th year college students in the Department of English, College of Arts , Univer

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