Preferred Language
Articles
/
jeasiq-95
Factors Affecting Timeliness Issuance of Corporate Financial Reporting Listed Companies in Palestine Exchange (PEX) (An Empirical Study)
...Show More Authors

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.

 

 

 

 

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Investigating the use of lean manufacturing techniques in liquid batteries production: A field research in Babylon plants
...Show More Authors

View Publication
Scopus (4)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Sun Dec 02 2012
Journal Name
Baghdad Science Journal
Determination the Concentration of the Radon in some Drinking Bottled Water in Baghdad using LR-115 Detector
...Show More Authors

In the present study ten samples of bottled water from Baghdad conservative were taken to measure the concentration of radon gas by using nuclear track detector LR-115.The result obtained are varying from(0.033)to(0.007)pCi.l-1and these values are very low than the allowed limits (5) pCi.l-1, and specific activity from bottled water has been calculated which was vary from (0.00027)to(0.00126) Bq.l-1 and these values are very low than allowed limits (0.0123) Bq.l-1 that mean the bottled water was treated with good treatment to decrease the side effect of radon

View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Wed Nov 01 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation and in vitro /in vivo Evaluation of Silymarin Solid Dispersion- Based Topical Gel for Wound Healing
...Show More Authors

Silybum marianum, from which silymarin (SM) is extracted, is a medicinal herb. In the Biopharmaceutics Classification System, it is of the class II type, meaning it is almost completely insoluble in water. It has a number of therapeutic properties, including anti-inflammatory as well as properties that promote wound healing.

This research target is to promote the dissolution and solubility of SM by employing a technique called solid dispersion and then incorporating the formula of solid dispersion into a topical gel that can be used for wound healing.

 

Solid dispersion is a technique used to enhance solubility and dissolve pharmaceuticals that are not water-soluble. This method is widely used because of its low cos

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (4)
Scopus Crossref
Publication Date
Sat Dec 24 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Prevalence of AGER gene polymorphism in post menopause Iraqi sample with Osteoporosis and osteopenia in type 2DM
...Show More Authors

Osteoporosis (OP)is one of the most important metabolic disorder also affected by interaction of genetic and environmental factors by almost 70% and 30% respectively. Genetic components are identified to strongly effect bone mineral density, bone building and turnover, so they play an important role in determining risk of OP and fragility fractures. This study consists of patient and control group; Group A: (70) postmenopausal women with OP and osteopenia, Group B: (20) control group.  five milliliters of blood sample were divided into three tubes; one tube (1ml) contain gel for obtain serum to measure glucose level, the others tubes containing ethylene-diamine-tetra-acetic acid (EDTA), in 2 tube 2ml stored in deep freeze at (–40

... Show More
View Publication Preview PDF
Scopus (9)
Crossref (2)
Scopus Crossref
Publication Date
Sun Dec 30 2012
Journal Name
Al-kindy College Medical Journal
Swine Flu 2009, Morbidity and Mortality in a Sample of patients Admitted in Al-kindy Teaching Hospital
...Show More Authors

Objective; swine flu is known to be caused by influenza A subtypes H1N1,H1N2, H2N3, H3N1, and H3N2, was first proposed to be a disease related to human flu during the 1918 flu pandemic, Iraq face the epidemic of 2009, many patients admitted to the medical word of alkindy teaching hospital, the clinical features were observed and managed according to WHO protocols.
The aim of the study; is to asses some features of morbidity and mortality of swine flu epidemic admitted patients in 2009 in alkindy teaching hospital.
Methods; A total 131 patients with suspected influenza
admitted to Alkindy Teaching Hospital all complain of
fever more than 38c, sore throat with or without cough.
The admitted patients are of two main
groups

... Show More
View Publication Preview PDF
Publication Date
Sat Oct 11 2025
Journal Name
Journal Of Babylon Center For Humanities Studies
The reflection of the Arab character in Israeli children's literature in the years 1990 - 2015
...Show More Authors

View Publication
Publication Date
Mon Jun 28 2021
Journal Name
Journal Of Physical Education
The Effect of Electronic Apparatus on Developing Balance in National Center for Gifted in Boxing and Basketball
...Show More Authors

The problem of the research lies in special motor abilities training programs like the balance that positively affect coordination between the nervous system and muscles. These training programs did not get enough attention from athletes especially young athletes; their training was restricted to physical abilities like strength, speed, and endurance instead. The research aimed at designing an apparatus for developing athletes’ balance in national centers for gifted/ ministry of youth and sport so as to provide a measurement for coached in this field. The results showed that the designed apparatus have a positive effect on developing the subjects’ balance in boxing and basketball athletes.

Preview PDF
Crossref
Publication Date
Thu Jan 23 2020
Journal Name
Oncology Letters
Overexpression of HURP mRNA in head and neck carcinoma and association with in�vitro response to vinorelbine
...Show More Authors

View Publication
Scopus (13)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Sat Apr 25 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Flame Atomic Absorption Spectrophotometry Analysis of Heavy Metals in Some Food Additives Available in Baghdad Markets, Iraq
...Show More Authors

View Publication
Crossref (2)
Crossref
Publication Date
Mon Oct 02 2919
Journal Name
Thesis
Economic Analysis for Role of Agricultural Exports in Agricultural Growth in Iraq for the Period (1990 – 2017)
...Show More Authors