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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 Sep 30 2012
Journal Name
Al-hiqouq
Maintenance Contract - A Comparative Study with Islamic Jurisprudence
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Contemporary life is racing against time in its temptations and variables, and it has become shaped and changed in an amazing way in its various aspects and fields. This was facilitated by intellectual and scientific communication between civilizations, and the rapid progression in successive inventions and discoveries in the fields of science and arts of knowledge. This contributed to a great economic and commercial renaissance. Then, these economic developments entered the world into a very strong competition, which forced producers to calculate all production costs, to reach the highest profits by reducing the price of the produced commodity on the one hand, and achieving quality in appearance (especially) on the other hand. Since the ma

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
The Iranian –Sudanes Relations (1985-1989) Historical Study
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The Iranian-Sudanese relations during the era of the transitional government (1985-1986), and the era of the third democratic government, has seen a marked improvement, particularly since the transitional government, which was formed in Sudan following a popular uprising that toppled former President Jaafar Nimeiri followed based on balancing policy in international relations, which is the same policy adopted by the government of Sadiq al-Mahdi that, especially that Mr. Sadiq al-Mahdi had enjoyed close ties with the government in Tehran before he took office, and on the basis of the policy of diplomatic representation between the two countries returned since the time of the transitional government after relations were severed due to the

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Biochemical and Histological Study of Aminoacylase-1 Purified from Amniotic Fluid in Rats with Oxidative Stress Induced by Lead Acetate
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This work involves separating and studying the aminoacylase-1 (ACY1) of amniotic fluid from healthy pregnant, mainly one peak with higher activity has been isolated by DEAE-Cellulose ion exchange from the proteinous supernatant produced by deposition of proteins using ammonium sulfate  (65%) after dialysis. The purification folds reaching to 19 folds also gave one protein peak when injected into the gel filtration column, a high ACY1 purity was obtained, with 38 folds of purification. It was found that the molecular weight of the isolated ACY1 was up to 46698 Dalton when using gel chromatography technique.The effect of ACY1 isolate was studied on rats with oxidative stress caused by lead acetate(LA) at 40 mg / kg body weight and compare

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of banking Compliance in combating money laundering and terrorist financing: An applied research in a sample of Iraqi banks
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       The purpose of this research is to demonstrate the impact of banking compliance in combating money laundering and terrorist financing through banks. The phenomenon of money laundering and terrorist financing has received wide attention in the countries of the world and international organizations because of the negative effects this phenomenon has on the global economy as a result of exploiting developments and modern banking operations to pass Money laundering and terrorist financing operations in order to legitimize illegal funds and obliterate their criminal sources, which obliged the banking sector to increase control measures in order to reduce these operations, which conceal money laundering thr

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Robust Color Image Encryption Scheme Based on RSA via DCT by Using an Advanced Logic Design Approach
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Information security in data storage and transmission is increasingly important. On the other hand, images are used in many procedures. Therefore, preventing unauthorized access to image data is crucial by encrypting images to protect sensitive data or privacy. The methods and algorithms for masking or encoding images vary from simple spatial-domain methods to frequency-domain methods, which are the most complex and reliable. In this paper, a new cryptographic system based on the random key generator hybridization methodology by taking advantage of the properties of Discrete Cosine Transform (DCT) to generate an indefinite set of random keys and taking advantage of the low-frequency region coefficients after the DCT stage to pass them to

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Publication Date
Sun Mar 17 2019
Journal Name
Baghdad Science Journal
Study of Aerodynamic Surface Roughness for Baghdad City Using Signal-Level Measurements
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Roughness length is one of the key variables in micrometeorological studies and environmental studies in regards to describing development of cities and urban environments. By utilizing the three dimensions ultrasonic anemometer installed at Mustansiriyah university, we determined the rate of the height of the rough elements (trees, buildings and bridges) to the surrounding area of the university for a radius of 1 km. After this, we calculated the zero-plane displacement length of eight sections and calculated the length of surface roughness. The results proved that the ranges of the variables above are ZH (9.2-13.8) m, Zd (4.3-8.1) m and Zo (0.24-0.48) m.

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Publication Date
Sun Oct 01 2023
Journal Name
Medical Journal Of Babylon
Prevalence of coronary artery disease in patients with left bundle branch block and its association with risk factors hypertension and diabetes mellitus
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Abstract<sec> <title>Background:

Left bundle branch block (LBBB) is a common finding in electrocardiography, there are many causes of LBBB.

Objectives:

The aim of this study is to discuss the true prevalence of coronary artery disease (CAD) in patients with LBBB and associated risk factors in the form of hypertension and diabetes mellitus.

Materials and Methods:

Patients with LBBB were admitted to the Iraqi heart center for cardiac disea

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Publication Date
Wed Sep 04 2013
Journal Name
مكتبة كلية الادارة والاقتصاد جامعة بغداد
أثر السياسة المالية في تحقيق الاستقرار والنمو في العراق للمدة 1990-2010
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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور حوكمة الشركات في معالجة الاختلالات الهيكلية في سوق العراق للاوراق المالية
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تعد حوكمة الشركات Governance  من المواضيع التي تهم العديد من الباحثين والمنظمات المهنية والدولية في فروع عديدة من المعرفة ، حيث يتضمن مفهوم حوكمة الشركات الاطار الذي يتم من خلاله وضع أهداف الشركات والمتمثله في حماية مصالح حملة الاسهم والاخرين من أصحاب المصلحه ، وتعظيم أداء الشركات وتقليل المخاطر وتحسين فرص الوصول الى أسواق رأس المال.  وان احد اسباب ظهور حوكمة الشركات هو وجود عدد من الاختلالات الهيكلية في ا

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Publication Date
Wed Jun 25 2025
Journal Name
Al–bahith Al–a'alami
Consumer attitudes towards the integrated marketing communications of the UAE Etisalat company: A study of a sample of its subscribers in the emirate of Abu Dhabi
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The continuous technical development in the means of communication and information technologies has led to an increase in competition in the provision of service and product on the part of the organizations, as this competition does not know silence and stability on specific methods, but rather it is a world that is constantly moving and renewed in approaches, methods and approaches, and the focus of attention of integrated marketing communications practitioners are Customers, for them, organizations sell their goods, products, services, and ideas, and with them, they become stronger in competition.
This scientific study aimed to identify the trends of the initiators towards the integrated marketing communications of (the Emirates Tel

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