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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
Fri Apr 22 2022
Journal Name
Asian Journal Of Water, Environment And Pollution
An Ecological Comparison of Benthic Invertebrate Communities Between Sewage and Tigris River Water – Baghdad
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In the current study, two sites were selected from the city of Adhamiya, central Baghdad. The first site is the Adhamiya Corniche, which includes a sample of river water and the second includes domestic sewage in the same area. The total density of benthic invertebrates was 775 ind/m2, which is divided into 15 taxa. Biological indices were found, such as the stability index, the abundance index, the biodiversity index (Shannon’s index), the homogeneity index, and the invader’s guide. The result showed an increase in the density of benthic invertebrates, as well as an increase in the diversity of these organisms.

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Publication Date
Sat Jul 01 2023
Journal Name
The Egyptian Journal Of Hospital Medicine
Production, Extraction, and Purification of An Extracellular Melanin Pigment from Clinically Isolated Pseudomonas aeruginosa
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Introduction: Melanin is a high-molecular weight pigment produced through the oxidative polymerization of phenolic or indolic compounds and plays a perfect role in UV-light shielding, as well as in photoprotection. Among biopolymers, melanin is unique in many aspects. This study is designed to screen Production, extraction and characterizes of an extracellular melanin pigment from clinically isolated P. aeruginosa. Objective: The aim of the current study is isolation and diagnosis of P.aeruginosa using vitek-2 compact system and screening the ability to produce melanin and characterization of extracted melanin by UV-vis, FTIR, XRD and SEM. Materials and methods: the samples swab inoculated on cetrimide agar as selective media and incubated

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
An Investigation into Thermal Performance of Mist Water System and The Related Consumption Energy
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Experimental tests were conducted to investigate the thermal performance (cooling effect) of water mist system consisting of 5μm volume median diameter droplets in reducing the heat gain entering a room through the roof and the west wall by reducing the outside surface temperature due to the evaporative cooling effect during the hot dry summer of Baghdad/Iraq. The test period
was Fifty one days during the months May, June, and July 2012. The single test day consists of 16 test hours starting from 8:00 am to 12:00 pm. The results showed a reduction range of 1.71 to 15.5℃ of the roof outside surface temperature and 21.3 to 76.6% reduction in the daily heat flux entering the room through the roof compared with the case of not using w

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Publication Date
Wed Nov 27 2019
Journal Name
Environmental Science And Pollution Research
Application of emulsion and Pickering emulsion liquid membrane technique for wastewater treatment: an overview
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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Medicine And Life
An overview of neuro-ophthalmic disorders at Jenna Ophthalmic Center, Baghdad, Iraq (2021-2022)
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Neuro-ophthalmic disorders are often documented individually for each illness, with little data available on their overall incidence and pattern. The overall incidence of neuro-ophthalmic illnesses in Iraq is still not recorded. This study aimed to evaluate the clinical, demographic, and etiological features of patients seeking consultation at an Iraqi neuro-ophthalmology clinic. A prospective cross-sectional observational research was conducted at the Janna Ophthalmic Center in Baghdad, Iraq. The center serves a diverse patient population from various governorates. All newly diagnosed patients with neuro-ophthalmic disorders who visited the neuro-ophthalmological clinic, regardless of gender or age group, were included. The neuro-ophthalmo

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Publication Date
Thu Jan 13 2022
Journal Name
Medical & Biological Engineering & Computing
An integrated entropy-spatial framework for automatic gender recognition enhancement of emotion-based EEGs
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Publication Date
Sun Jun 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
New Study of Mgo Nps in Drilling Fluid to Reduce Stick-Slip Vibration in Drilling System
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Stick-slip is kind of vibration which associated with drilling operation in around the bottom hole assembly (BHA) due to the small clearance between drill string & the open hole and due to the eccentric rotating of string. This research presents results of specific experimental study that was run by using two types of drilling mud (Fresh water Bentonite & Polymer), with/without Nanoparticle size materials of MgO in various ratios and computes the rheological properties of mud for each concentration [Yield point, plastic viscosity, Av, PH, filter loss (30 min), filter cake, Mud Cake Friction, Friction Factor]. These results then were used to find a clear effects of Nanoparticle drilling mud rheology on stick - slip strength by sev

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Publication Date
Thu Nov 13 2014
Journal Name
Asian Academic Research Associates
Thermodynamic Study of Poly (Vinyl Alcohol) in Aqueous Solution and in Tetrahydrofurfuryl alcohol at Different Temperatures
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Publication Date
Sat Jan 01 2022
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees21gr
Effect of non-thermal plasma by FE-DBD scheme on lipids in blood in vivo study
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This study illustrates the impact of non-thermal plasma (Cold Atmospheric Plasma CAP) on the lipids blood, the study in vivo. The lipids are (cholesterol, HDL-Cholesterol, LDL-Cholesterol and triglyceride) are tested. (FE-DBD) scheme of probe diameter 4cm is used for this purpose, and the output voltage ranged from (0-20) kV with variable frequency (0-30) kHz. The effect of non-thermal atmospheric plasma on lipids were studied with different exposure durations (20,30) sec. As a result, the longer plasma exposure duration decreases more lipids in blood.

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Publication Date
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
Morphological Study of Pollen Grains and Seeds in Eight Species from the Family Cruciferae in Iraq
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The shape dimensions and characteristics of pollen grains and seeds have importance in distinguish among species. Therefore, the present study included morphological characteristics of pollen grains and seeds for eight species belonging to eight genera of the family Brassicaceae and these species are: Alliaria petiolata (M.Bieb) Cavara et Grand, Aubrieta parviflora Boiss, Cardamine hirsuta L., Crambe orientalis L., Eromobium aegyptiacum (Spreng.) Schweinf.et Asch.ex Boiss., Parlatoria cakiloidea Boiss., Sterigmostemum sulphureum (Banksetsol.) Bornm. Neotorularia torulosa (Desf.) Hedge & J. Leonard. The pollen grains were studied in morphological and full measurements were taken, the study showed that the majority of the pollen grai

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