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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 Jan 01 2023
Journal Name
International Journal Of Research In Social Sciences & Humanities
The Role of Labor Relations in Reducing the Cases of Job Withdrawal
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he current research aims to analyze the relationship and the level of influence of labor relations in reducing the cases of job withdrawal in private colleges in Baghdad. (265) individuals from department heads, university professors, and teaching staff in (7) private colleges located in the capital, Baghdad, and based on the Stephen Thompson equation for small samples, the sample size was determined by (157) teachers, and the questionnaire was adopted as a main tool for collecting data and information After ensuring the validity and reliability of its contents, and to test the relationship of influence, correlation and interaction between the research variables, two main hypotheses were formulated from which (5) sub-hypotheses eman

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Most appropriate conditions of the binding of LH in Benign and Malignant
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Test method was developed radioimmunotherapy to appoint in two groups of patients infected with a uterine tumor Great conditions in tumor tissue benign and malignant Ddh teacher radioactive iodine isotope

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Publication Date
Mon Jun 20 2022
Journal Name
International Journal Of Early Childhood Special Education
Cognitive Thinking Skills of Mathematics Departments Students in the Colleges of Education
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Publication Date
Tue Jun 30 2020
Journal Name
Iraq Journal Of Market Research And Consumer Protection
DETECTION OF HEAVY METALS POLLUTION INTYPES OF MILK SAMPLES IN BAGHDAD MARKETS
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Publication Date
Mon Jul 15 2019
Journal Name
Journal Of Pharmaceutical And Biological Sciences
Analysis of genome variation in Simple sequence repeat (SSR) of meningococcal isolates
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Alteration of repeat tract length within the SSR of phase variable genes may enhance the persistence of isolates within their host for a long time (a period of months) (Alamro et al.,2014). Alamro et al. (2014) showed there was trend towards selection for OFF state or low expression for five phase variable genes (opc, hmbr, nadA, nalP, hpuAB) in three carriers (V54, V124 and V64) within strains belonging into CC174 and CC167 in first, second and third time points. He concluded that the selection for low or OFF state helped N. meningitidis to persist for a long time (Alamro et al., 2014). The current study aimed to detect the alteration in the repeat tracts of the same five variable genes within the previous three carriers (V54, V124, and V6

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Publication Date
Sun Aug 20 2023
Journal Name
International Journal Of Drug Delivery Technology
Role of higB-higA Novel Genes in Antibiotics Resistance of Pseudomonas aeruginosa
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Background: Pseudomonas aeruginosa is a devious pathogen with the tendency to prompt many acute and serious chronic diseases. This study aims to detect novel genes (Toxins-Antitoxins II system), especially; higB and higA encoded from P. aeruginosa by PCR technique and the relation between these genes and antibiotic resistance of P. aeruginosa. Methods: This study detected 50 isolates of P. aeruginosa from distinct clinical sources. The most common origin of isolates was (44%) burn swabs, (22%) urine culture, (12%) wound swabs, (14%) sputum, and (8%) ear swabs. The bacteria were isolated using implantation MacConkey agar and blood agar, as well as biochemical tests including oxidase test, catalase test then VITEK-2 System of P. aerug

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Publication Date
Thu Apr 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Tourist development of heritage in Algeria: case of the Hypone site -ANNABA-
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Abstract<p>In a world where tourism has become the leading industry on the market, sustainable tourism has found its place and is becoming a major player in the network of traveling Internet users. Hospitality, solidarity and conviviality are essential are giving meaning to sharing. This “extra soul” has the capacity to enrich moments, places, attractions and heritage. Archaeological heritage sites constitute an important factor for the economic and social life of a large number of countries, the development policy came to emphasize the safeguard and the preservation of landscapes and natural or man-made sites, against the attacks which have impoverished the cultural heritage, this heritage </p> ... Show More
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Publication Date
Thu Oct 16 2025
Journal Name
Ishraqat Tanmawia
Formation Engineering and Pedagogy of E-Learning in Light of Corona Pandemic
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Publication Date
Fri Apr 01 2011
Journal Name
Desalination
Cathodic protection system of copper–zinc–saline water in presence of bacteria
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Rate of zinc consumption during the cathodic protection of copper pipeline which carries saline water was measured by weight loss technique in the absence and presence of bacteria. Variables studied were solution flow rate, temperature, time and NaCl concentration. It was found that within the present range of variables; the rate of zinc consumption increases with the increase of all operating conditions. The presence of bacteria increases the zinc consumption. Fourth order multi-term model and one-term model were suggested to represent the consumption data. Nonlinear regression analysis was used to estimate the coefficients of these models, while statistical analysis was used to determine the effect of each coefficient. Both models were re

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Crossref (34)
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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
The Efficacy of (810 Nm) Diode Laser in Treatment of Idiopathic Epistaxis
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There are many causes for epistaxis but it is mainly idiopathic in type. In Management of epistaxis there are different modality either medical or cautery(chemical or galvanic) recently laser is used in management of epistaxis. The type of laser used in current study was 810 nm diode laser. The aim of the study is to evaluate its efficiency in control of active and non active idiopathic epistaxis; The design of the study is interventional therapeutic trial. The study was performed from December 2011 to December 2012 in Al Yarmouk teaching hospital at otorhinolaryngology department. In current study the diode laser is used in different power with same exposure time in all application; The power density is measured and choose the best one

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