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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
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the structure of salaries of public sector workers for strategic planning purposes An analytical study in the general body of groundwater
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The research discusses the problem of salaries in the public sector in terms of the process of analyzing its structure and the possibility of benefiting from the information provided by the analysis process for the strategic planning process, and the General Authority for Groundwater has been adopted and one of the formations of the Ministry of Water Resources, which is centrally funded, to represent the salary structure of its employees (1117) employees be a field of research, as the salary structure in it was analyzed for the period between (2014-2019) using the quantitative approach to analysis and by relying on a number of statistical tools in the analysis process, including mathematical circles, upper limits, lower limits, p

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Electronic payment methods used for salary resettlement and its impact on improving the mental image of customers: an applied study of the opinions of a sample of (private) commercial banks 'customers contracting with the Ministry of Higher Education and Scientific Research to localize employees' salaries
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The research seeks to identify the contemporary events that face the use of electronic payment methods to localize the salaries of state employees and its impact in enhancing the mental image of customers, and to achieve this purpose from the fact that a questionnaire was designed and distributed to an optional sample of (31) individual customers (employees) dealing With the researched private banks, it has been analyzed and reached a number of conclusions and recommendations, the most prominent of which is the lack of modernity of electronic payment methods by customers, which is reflected in the mental image of customers and the achievement of their satisfaction, in the Emiratization project for salaries needs an advanced leade

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Degree of Management Practice of Roaming and Its Role in Achieving Organizational Justice ((An analytical Study of the Opinions of Directors in Anbar Education Directorate))
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Abstract

This Study aimed to investigate the reality of the application of the degree of management practice by Walking Around, namely (discovery of facts, improvement of communication, motivation, development, creativity and feedback) and Its role in achieving organizational justice (procedural justice, distributive justice, Interactional Justice),The availability of the core principles of this system from the point of view of the senior management personnel in the Directorate of Anbar Education, and the importance of research in the philosophical rooting of the nature of the variables as a modern administrative terminology, the research dealt with a problem expressed by a number of intellectual and appl

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Committed of the Auditors for the Procedures of Environmental audits (An Exploratory Study of a sample of auditing offices in Iraq)
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At the beginning of the nineties increased responsibility of the auditor to the community as the demand for auditing the environmental performance for the economic units in addition to audit the financial performance. With the aim of preserving the environment and reducing the damagse as  aresult of the negative effects of the activities of these units.

The researh deal with two sides the first one identifies the theoretical framework of the concept of environmental audits, requirements, methods, types of procedures, and duties of  the auditor in conducting  environmental audits. It also deals with the concept of the enviro

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Publication Date
Sat Sep 30 2023
Journal Name
Tikrit Journal Of Administrative And Economic Sciences
The impact of Outward bank transfers on exchange rates in Iraq
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The depreciation of the Iraqi dinar against the US dollar, reaching low levels and causing disruptions in the local markets, has had detrimental effects on individuals and companies, particularly those with limited income and the poor. The local currency approached around 1600 dinars per dollar, after the official exchange rate had stabilized at around 1450 dinars per US dollar. This depreciation in the value of the Iraqi dinar can be attributed to financial speculation among currency traders, which directly affected exchange rates and illicit dollar smuggling operations. Bank transfers are also important alongside financial transactions, especially in light of current economic developments in the 21st century. To prevent currency s

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Publication Date
Sat Feb 27 2021
Journal Name
Journal Of Engineering
Environmental benefits through Storage, Exchange of thermal energy in smart city
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The aim of this study is to look at  the potential of a  local sustainable energy network in  a pre-existing context to develop a novel design beneficial to the environment. Nowadays, the concept of smart cities is still in the developmental phase/stage   andwe are currently residing in a transitional period, therefore it is very important to discover new solutions that show direct benefits the people may get from  transforming their city from a traditional to a smart city. Using experience and knowledge of successful projects in various European and non-European smart cities, this study attempts to demonstrate the practical potential of gradually moving existing cities to t

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Publication Date
Wed Jan 08 2020
Journal Name
Nursing & Health Sciences
Medication adherence and predictive factors in patients with cardiovascular disease: A cross‐sectional study
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Abstract<p>Adherence to cardiac medications makes a significant contribution to avoidance of morbidity and premature mortality in patients with cardiovascular disease. This quantitative study used cross‐sectional survey design to evaluate medication adherence and contributing factors among patients with cardiovascular disease, comparing patients who were admitted to a cardiac ward (<italic>n</italic> = 89) and those attending outpatient cardiac rehabilitation (<italic>n</italic> = 31) in Australia. Data collection was completed between October 2016 and December 2017. Descriptive and regression analyses were conducted to identify medication adherence and determine factors independently pred</p> ... Show More
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Publication Date
Sat Dec 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
تحديات فاعلية سلسلة التجهيز بإشارة خاصة للشركات العالمية الكبرى
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توطئة

ظهر اهتمام متزايد في إدارة سلسلة التجهيز (Supply Chain Management) خلال الأعوام العشرين الماضية، بوصفها مصدراً ثرياً للتنافسية (Competitiveness) وخلق القيمة (Value Creation). ولقد جاء هذا التطور بفعل موجتين من التطور: الأولى، تمثلت بزيادة التوجه نحو التوريد الخارجي الستراتيجي (Strategic Outsourcing) كرؤية للشركات بأن تصبح سريعة جداً بالتركيز على

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Publication Date
Tue Nov 24 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
The role of e-commerce in the insurance industry and its impacts on consumer rights (In the case of the National Insurance Company study): The role of e-commerce in the insurance industry and its impacts on consumer rights (In the case of the National Insurance Company study)
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The e-commerce is one of the best achievements of the twentieth century, since the conduct commercial transactions via the Internet may be the consumer easy selection process and purchase convenient manner different from traditional methods, and with the beginnings of the new millennium impose the emergence of e-commerce term significant challenges to the insurance industry as an important economic sectors Generally, and insurance companies in particular as a result of scientific development, which has led to a reduction in costs and innovation in the production, which led to intense competition on both levels local or global. The insurance industry is a vital part of the economy and it has a varied impact to the community and individual

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Publication Date
Wed Dec 28 2022
Journal Name
Al–bahith Al–a'alami
Topics and political frameworks for the news of the Iraqi Ministry of Foreign Affairs on its website: an analytical study
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This is a descriptive study that used the survey method, it’s aimed to identify the topics and frameworks of diplomatic and political issues covered by the news of the website of the Iraqi Ministry of Foreign Affairs, through the content analysis method applied on a sample selected in a systematic random manner for news published in the year 2021. The sample included (191) news equivalent to (20%) of the total study population of (942). The study reached some results, the most important of which were as follows: The political issue, in its general sense, grabbed the most prominent attention among the various issues and events focused on by Iraqi diplomacy: "international cooperation", "bilateral cooperation", and then "regional politic

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