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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
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Henry Tudor administrates The Throne Of England In (1485AD)
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The Era of Henry VII is the king who established the Tudor as they ruled England for
(24) years .He made drasfic changes in British Economy and the state of the country was
stable and secure.
Thes economic achievement of make him Qualified to be called The founder of the
modern English History .
On the basis of that significance to study one of the development stages of one of the
developed societies presently, i.e. the English society, this thesis came under the title (The
Internal Policy in England 1509-1547) to examine the overall political, economic and social
positions England passed through. The thesis also indicated the intensive labor state suffered
by the English society with all its sections, especial

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Publication Date
Sun Dec 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Regeneration of SLFO_Nitro Acid Mixture in Continuous Mode Operation
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Publication Date
Sun Mar 06 2016
Journal Name
Baghdad Science Journal
Microbial Contamination of Infant Milk Formula in Local Markets
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This study is conducted to identify the microbial content of some types of infant milk formula available in the local markets of the city of Baghdad and their conformity microbial limits sited by the Iraqi standard. Seventy samples were collected from trademarks of imported infant milk formula included of five samples of infant milk formula No (1) and five samples of follow-up formula No (2). These samples were collected randomly from shops in the local markets of Baghdad city on both sides of Karkh and Rusafa included the following kinds: Dialac 1, Dialac 2 ,Celia 1, Celia 2 ,Biomil 1, Biomil 2 , Nactalia 1, Nactalia 2, Novalac 1 , Novalac 2 , Similac 1 , imilac 2 , Guigos 1, Guigos 2. Some microbial tests were done which in

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Publication Date
Sun Oct 12 2025
Journal Name
Al–bahith Al–a'alami
Online Newspapers in the Age of the Web 2.0
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If we go beyond the technical aspects of the Web 2.0, and we focus specifically on its interactive characteristics, we may say it represents not only a fundamental shift in the structure of the press institutions and its practices but also a shift in the relationships that existed, previously, between the press and the audience. Web 2.0 has enabled the newspapers to renovate their representations and practices of the profession and opens to the new horizons either in terms of readership or advertising revenues. Parallel to that it also has empowered the user to transcend the passivity he has always been confined in and has become a more active participant in the creation and generation of media contents even though this practice is somew

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Publication Date
Fri Jan 01 2010
Journal Name
Journal Of The College Of Languages (jcl)
The Abuse of Children In Emily Bronte's Wuthering Heights
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Emily Bronte is born in Yorkshire on 30 July 1818. Her father, Rev. Patrick Bronte, is a man of intelligence and determination which enables him to gain an admission as a sizar to 81. John's Cambridge in 1802. He has six children where Emily is the fifth. The mother is a young beautiful girl who belong to an important family. Both Emily's parents try to teach

                       Their children well, support them all the time and elevate them to

"-.../

high levels. This causes an eagerness towards reading and writing, but the happiness of the children is affected by the sickness and later on by the death of their mother in 1821. After that things would

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Publication Date
Thu Apr 21 2016
Journal Name
Iraqi Dental Journal
Amoxicillin vs Levofloxacin in Treatment of Chronic Periodontitis: Review
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Publication Date
Sun Dec 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Predicting the Change in Volume of Mixed Oil Stocks
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Publication Date
Sun Jul 01 2001
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
HAEMATOZO`A OF THE AVIAN FAMILY PHASIANIDAE IN IRAQ
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A collection of 118 specimens of Iraqi phasianid birds belong to four species was examined
for haematozoa. Results show that 21.2% of them were infected with one or more of four
species of blood parasites; Haemoproteus danilewskyi, H. santosdiasi, Plasmodium sp. and
microfilaria. Haemoproteus danilewskyi is reported here for the first time in Iraq.

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Publication Date
Wed Mar 26 2025
Journal Name
قضايا سياسية
The role of strategic planning in American decision-making
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The purpose of this research is to study the organic planning in the United Industry Alliance, focusing on an applied model. It takes the concept of good planning, and its importance in the overall picture, well into political, economic, and military policy. It also analyzes how the United States has used this year to address the challenges that nationalism targets. The research draws on typical examples to illustrate the differences between researcher and decision effectiveness. It also discusses the factors that lead to the success or failure of dynamic planning, and draws lessons from it in other countries. Finally, the researcher begins to help in planning the goal as a basic tool in enhancing effectiveness.

Publication Date
Fri Jun 28 2019
Journal Name
Journal Of The College Of Education For Women
Following the Example of Prophet (PBUH) in Reciting Qur'an
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The Almighty Allah has addressed His followers by advising them to follow the example of the prophet (PBUH). Allah says:  (INDEED IN THE MESSENGER OF ALLAH YOU HAVE A GOOD EXAMPLE TO FOLLOW). So, He was a true and everlasting example for the people to follow and imitate in all aspects of life. Knowledge and learning, especially Qura'nic knowledge, are among the priorities.

The present study is concerned with how to follow the Prophet example (PBUH) in the field of Qur'an reciting. It aims at showing His instructions on Qur'an reciting, and how He was followed by His Companions. The present study falls into an introduction and four sections. Section One deals with the commands given by Allah to follow His prophet. Second Two

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