Preferred Language
Articles
/
jeasiq-95
Factors Affecting Timeliness Issuance of Corporate Financial Reporting Listed Companies in Palestine Exchange (PEX) (An Empirical Study)
...Show More Authors

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.

 

 

 

 

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Some A Survey Study On The Role of Women in Controlling Parasites Contaminated with Vegetables.
...Show More Authors

Three hundred samples of washing water of vegetables were collected from women aged ( 15- 6o) years from different area in Baghdad governorate and its suburbs include two rural area ( Jaddria in Baghdad university and Al –Wagif in Rashdia) and two urbane area (Mansoure and Escan) . The samples were examined by precipitation method and then by staining method ( Lugols –Iodine stain) . The percentage of infection of intestinal parasites 36.3% include 15.3% for urban area and 57.3% in rural area and a significant difference was found between those groups . .The results showed also increased in the prevalence of parasitic infection in group age (15 -30) year .Also the results showed only 109 sample infected with eight specie

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Aug 27 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Quantitative assessment of Mutans Streptococci adhesion to coated and uncoated orthodontic archwires(In vitro study)
...Show More Authors

Background: The development of orthodontic biomaterials that attract less biofilm has been a goal for decades. Adhesion and colonization of cariogenic streptococci are considered to play key roles in the development of enamel demineralization related to orthodontic materials. The aim of this study was to quantitatively evaluate the Mutans streptococci adhesion to coated orthodontic archwires (Epoxy and Teflon) and uncoated archwires (stainless steel and nickel-titanium) with respect to incubation time in the presence and absence of saliva. Material and Method: Six types of archwires stainless steel and nickel titanium with two type of coating (Epoxy, Teflon) were used in this study. Twelve specimens of each archwire were incubated in steri

... Show More
View Publication Preview PDF
Publication Date
Wed Aug 27 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Oral manifestation biochemical and IgA analysis of saliva in hyperthyroid (Grave’s disease) patients(Comparative study)
...Show More Authors

Background: Hyperthyroidism occurs due to over production of thyroid hormones, one types of hyperthyroidism was Graves, disease. Hyperthyroidism is characterized by high level of serum thyroxin, triiodothyronine and low level of thyroid stimulated hormones. Material and Methods: fifty two hyperthyroid patients, thirty patients under treatment with carbimazole and other twenty two patients under treatment with radioactive iodine, and sixty healthy control group. The average salivary flow rate was calculated as ml/5mint.The concentration of calcium, potassium, and total protein were determined in the salivary supernatant sample. This is done through different biochemical tests. Determination of salivary IgA is done by ELIZA. Results: The most

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Comparative Study of Hepcidin and Some Inflammatory Parameters in Pregnant Women at the Three Trimesters
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Sun Dec 31 2023
Journal Name
Iraqi Geological Journal
A Comparative Reservoir Study of Zubair and Nahr Umr Formations in Subba Oilfield, Southern Iraq
...Show More Authors

The lower Cretaceous sandstones of Zubair and Nahr Umr formations are the main producing reservoirs in Subba oilfield in southern Iraq. Key differences in their petrophysical and depositional attributes exist affecting their reservoir characteristics. The evaluation of well logs and core porosity-permeability data show better reservoir properties in Nahr Formation. The Litho-saturation logs indicate greater thickness of oil-saturated reservoir units for Nahr Unr Formation associated with lower values of shale volume, and higher values of effective porosity. In addition, higher values of permeability for Nahr Umr Formation is suggested by applying porosity-irreducible water saturation cross plot. The reducing reservoir quality of Zub

... Show More
View Publication
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Tue Jan 18 2022
Journal Name
مجلة ديالى للعلوم الصرفة
Study the gene expression of aacC1 gene in Acinetobacter baumannii that responsible for Aminoglycoside resistance
...Show More Authors

Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
Morphological and Histological study of pancreas in (Saw-scaled viper) Echis carinatus scochureki (Stemmler,1969)
...Show More Authors

The aims of study were identify the Morphological description and histological structure of pancreas gland in the Saw-scaled viper snake, (Echis carinatus scochureki). The study was conducted on 6 snakes collected from the city of Nasiriya in Dhi Qar province, Doped snakes was dissected to isolate the pancreas gland, and the histological slides prepared after samples fixation by fixative solutions, the routine stains Haematoxylin– Eosin were used. Morphological Description study showed that the pancreas gland was compact in type with one lobe, white-pink in colure. The pancreas Located at the level of the Gall bladder associated with it’s caudal side, The spleen is adjacent to pancreas completely in the dorsal side .and duodenum l

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Oct 01 2022
Journal Name
The Egyptian Journal Of Hospital Medicine
Study on Viral Infection and Related Parameters in A Sample of Diabetes Mellitus Type 2
...Show More Authors

View Publication
Scopus (2)
Scopus Crossref
Publication Date
Sun Jul 02 2017
Journal Name
Iraqi Journal Of Science
A Study Medicinal and Nutritional Effects of Thyme on Hematological Changes in Male Albino Rats
...Show More Authors

View Publication
Crossref
Publication Date
Wed May 01 2024
Journal Name
Clinical Epidemiology And Global Health
Systemic and cutaneous side effects of COVID-19 vaccines in Iraq, A cross-sectional study
...Show More Authors

View Publication
Scopus Clarivate Crossref