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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 Oct 21 2018
Journal Name
Al–bahith Al–a'alami
The credibility of the official government spokesman to the Iraqi public / Survey Study
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The official spokesperson considered responsible for the transmission of information and communication messages that convey the government’s view on the various political and economic issues that affect the public opinion towards the performance achieved by the various governmental institutions and for the purpose of communicating with the media in a positive and effective manner, a number of institutions in the world in general and in Iraq in particular have nominated a spokesman to coordinate the efforts and the dissemination of news and the preparation of press conferences to contribute to the achievement of a positive and effective level between the government and the media, so this study has tackled to deal with the credibility of

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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Study the Structural Properties of Porous Silicon and their Applications as Thermal Sensors
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The photo-electrochemical etching (PECE) method has been utilized to create pSi samples on n-type silicon wafers (Si). Using the etching time 12 and 22 min while maintaining the other parameters 10 mA/cm2 current density and HF acid at 75% concentration.. The capacitance and resistance variation were studied as the temperature increased and decreased for prepared samples at frequencies 10 and 20 kHz. Using scanning electron microscopy (SEM), the bore width, depth, and porosity % were validated. The formation of porous silicon was confirmed by x-ray diffraction (XRD) patterns, the crystal size was decreased, and photoluminescence (PL) spectra revealed that the emission peaks were centered at 2q of 28.5619° and 28.7644° for et

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
Classroom Teachers’ Perceptions of Response to Intervention Implementation: a Qualitative Interview Study
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The purpose of this interview study was to explore teachers’ perceptions of Response to Intervention (RtI) implementation in their school. Particularly, the study explored teachers’ knowledge of RtI, teachers’ perceptions of RtI their intervention/instruction in school, and teachers’ suggestions of RtI implementation in their school. The study design was a qualitative interview in nature and data were collected from face-to-face interviews with four teachers in one school. The findings revealed that RtI means to identify students’ problems; the positive teachers’ perceptions of their implementation included: (a) students who demonstrate progress through RtI are those who receive private education services, (b) progress monito

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Publication Date
Sat Dec 28 2024
Journal Name
Dental Hypotheses
Assessment of Color Change of Artificial White Spot Lesions after Sandblasting with Bioactive Glass, Resin Infiltration, or Microabrasion Followed by Color Stability Test by pH Cycling: An in Vitro Study
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Introduction: This study aimed to assess the color change of human teeth with artificial enamel white spot lesions (WSLs) after sandblasting with bioactive glass, resin infiltration, and microabrasion and to test color stability after pH cycling. Methods: Fifty extracted human mandibular first molars were randomly assigned into five groups: Sound, WSLs (untreated), and WSLs sandblasted with bioactive glass (Sylc), WSLs treated by resin infiltration (ICON), and WSLs treated by microabrasion (Opalustre), respectively. All specimens underwent a pH cycling procedure. The color parameters for each specimen were assessed using an Easyshade dental spectrophotometer at different time stages then the color changes (ΔE) were calculated. Results: The

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Publication Date
Tue Mar 01 2022
Journal Name
Iraqi Journal Of Physics
Effect of Carbon Nanoparticles on the Performance Efficiency of a Solar Water Heater
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Carbon nanoparticles are prepared by sonication using carbon black powder. The surface morphology of carbon black (CB) and carbon nanoparticles (CNPs) is investigated using scanning electron microscopy (SEM). The particles size ranges from 100 nm to 400 nm for CB and from 10 nm to 100 nm for CNPs. CNPs and CB are mixed with silicon glue of different ratios of 0.025, 0.2, 0.05, and 0.1 to synthesis films. The optical properties of the prepared films are investigated through reflectance and absorbance analyses. The ratio of 0.05 for CNPs and CB is the best for solar paint because of its higher solar water heater efficiency and is then added to the silicon glue . Temperature of cold water and temperature of hot water in storage tank were ta

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Publication Date
Wed Jul 31 2019
Journal Name
Journal Of Educational And Psychological Researches
An Instructional Design According to the constructivism Model for Chemistry Subject and Its Effect on the Life Skill by the Second Intermediate Female Students
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The research aims to identify the effect of teaching-learning design based on the constructivism theory on the life skills of middle stage students. The sample consisted of (60) students from one of the middle schools in Baghdad's governorate. The experimental group and control group consisted of 30 students for each group, the research tool was the life skills scale composed of (78) items. The scale proved its validity and reliability, which was found to be (0.85). The results showed a statistically significant difference in life skills between the two groups of research in favor of the experimental group, which studied the educational design according to models of constructivism theory compared to the usual method of teaching.

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Publication Date
Wed Oct 07 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Assessment the Effect of Lactobacillus Acidophilus on Escherichia Coli Serotype O157:H7 with Detection of Some Virulence Factors
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Aim: To evaluation the effect of Lactobacillus acidophilus on Enterohemorrhagic Escherichia coli (EHEC) serotype O157:H7 with detection of some virulence factors. Methods: Two hundred and fifty specimens (stool) from children under five years for both sexes were collected from some hospitals. All isolates were diagnosed according to morphological characteristics, biochemical tests. Monoplex pattern of PCR was used also for detection different genes in (7) Escherichia coli )O157:H7 (isolates; include 16SrRNA, eae, lifA, Stx1,Stx2 that encoded for ribosomal RNA, intimin, lymphocyte inhibitory factor, shiga toxins. Three types of probiotics strains were obtained, Lactobacillus fermentum, Lactobacillus plantarum and Lactobacillus acidophilus (A

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Publication Date
Fri Jun 30 2023
Journal Name
Pakistan Journal Of Ophthalmology
Effect of Intravitreal Aflibercept on Wet Age-Related Macular Degeneration and Evaluation of Risk Factors on Patient’s Response
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Purpose:  To evaluate the effect of intravitreal Aflibercept injection on wet AMD both functionally and anatomically after loading doses. The secondary aim is to evaluate the effect of risk factors including (gender, age, smoking, hypertension, and diabetes meatus) on the patient’s response. Study Design:  Interventional case series. Place and Duration of Study:  Al-Haitham Eyes Teaching Hospital in Baghdad, Iraq, from November 2021 and September 2022. Methods:  Fifty eyes of 47 patients with treatment naïve wet AMD were selected through convenient sampling. Data were collected for age, gender, smoking, and chronic disease. Clinical examination, best corrected visual acuity (BCVA), optical coherence tomography angiography

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Publication Date
Fri Feb 28 2020
Journal Name
Innovations In Pharmacy
Evaluating Factors Related to the Abuse of Oral Corticosteroids among Community Pharmacy Customers: Using Theory of Reasoned Action
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Introduction: Although it is discouraged, community pharmacy customers can obtain oral corticosteroids (OCSs) without prescriptions from some community pharmacies in Iraq. Medication abuse is defined as the use of medication for non-medical reasons. Objectives: The study aimed to determine demographics, beliefs, and perceptions associated with the abuse of oral corticosteroids for non-illness reasons among community pharmacy customers. Methods: This cross-sectional study was conducted in fall 2018 in four provinces in Iraq. Customers of 19 community pharmacies asking for OCSs for themselves without a prescription were administered a paper survey. This study used the Theory of Reasoned Action (TRA) to measure the relation

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Physics: Conference Series
Calculation of Concentrations and Transfer Factors of Uranium from Soil to Plants Using Nuclear Track Detector CR-39
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In this study, the concentrations of uranium for four species of plants; Spinacia, Brassica Oleracea, BEASSICA Oleracea Var Capitata and Beta Vulgaris were measured in addition to the measurement of uranium concentrations in the selected soil by calculating the number of significant traces of alpha in CR-39. The 2.455 Bq/kg in Spinacia plant were the highest concentration while the lowest concentration of uranium were 1.91 Bq/kg in BEASSICA Oleracea Var Capitata plant. As for the transfer factor, the highest value 0.416 were found in Spinacia plant and the lowest value 0.323 were found in BEASSICA Oleracea Var Capitata plant. The uranium in the models studied in it did not exceed the international limit, according to the International Atomi

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