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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 Sep 15 2023
Journal Name
Al-academy
The aesthetic images in Mohammed Thanoun graphic
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The tagged search (The aesthetic images in Mohammed Thanoun graphic) four chapters, Chapter I was concerned the statement of the research problem, the research importance and it’s needed, the goal of research in identifying the aesthetic images in the graphic of the artist's, the research limits, and identifying the most important terms, chapter II came with theoretical framework and included three chapters: chapter I was interested in the aesthetic concept. chapter II is the image aesthetic in the graphic, and chapter III is the artist experience, Chapter III specializes in research procedures: community, sample, curriculum, tool, and sample analysis. Chapter IV ended with results, including: dynamic research sample illustrated of the

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Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
The technical mediator in contemporary Iraqi formation
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 The current research (technical mediator in contemporary Iraqi painting) dealt with the concept of technical mediator in contemporary arts and its role in the qualitative transformation in art, the diversity of discoveries in technical media that artists use in their artistic achievement, and the extent of their impact on contemporary Iraqi painting, where the research problem was identified (what is The nature and role of technical media in showing works in contemporary Iraqi painting) and (What are the intellectual and aesthetic concepts of media and techniques as references for contemporary art in Iraq). The second topic dealt with technical media and their impact on the plastic arts, and the third topic focused on the technical med

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Publication Date
Fri Jun 01 2007
Journal Name
Journal Of The College Of Languages (jcl)
Fuzzy Logic and its Application in Linguistics
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The purpose of this paper is to shed light on the concept of fuzzy logic ,its application in linguistics ,especially in language teaching and the fuzziness of some lexical items in English.
Fuzziness means that the semantic boundaries of some lexical items are indefinite and ideterminate.Fuzzy logic provides a very precise approach for dealing with this indeterminacy and uncertainty which grows (among other reasons) out of human behavior and the effect of society.
The concept of fuzzy logic has emerged in the development of the theory of fuzzy set by Lotfi Zadeh(a professor of computer science at the university of California) in 1965.It can be thought of as the application side of the fuzzy set theory. In linguistics, few scholars

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Immanence in S. Abdu; Saboor Poetry
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The Immanence in S. Abdu; Saboor Poetry

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Analyzing the relationship between stock market volatility and economic activity in the USA
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This study examines the dynamic relationship between stock market and economic activity in the United States to verify the possibility of using financial indicators to monitor the turning points in the expected path of future economic activity. Has been used methodology (Johansen - Juselius) for the Co-integration and causal (Granger) to test the relationship between the (S & P 500 , DJ) index  and gross domestic product (GDP) in the United States for the period
(1960-2009). The results of the analysis revealed the existence of a causal relationship duplex (two-way) between the variables mentioned. which means the possibility of the use stock market indicators to pre

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Publication Date
Mon Feb 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
The Broken Wings: The character of the Arab Christian |Woman in Sami Michael's Novel "Trumpet in the Wadi" versus "Jasmine" by Eli Amir
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Sami Michael and Eli Amir - two Israeli writers born in Iraq and of the same generation (Sami Makhail was born in Baghdad in 1926 and Eli Amir in 1937). They wrote in their novels, among other things, about Orientalism , love and femininity. They both lived wild, extroverted lives. They did not shy away from experiencing anything new that came their way, rebelled against conventions and acted provocatively; they enjoyed the shock and amazement that evoked around them. While trying to find their place in different family settings, they chose to present two Arab Christian heroines. The narrator in Jasmine is the speaker Noori-Eli himself. While the narrator of “Trumpet in the Wadi” is Huda the heroine herself. Both are independent and bot

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Publication Date
Tue Jan 01 2013
Journal Name
Advances In Physics Theories And Applications
Adsorption Study of Symmetrical Schiff Base Ligand 4,4’-[hydrazine-1,2-diylidenebis(methan-1-yl-1-ylidene) bis (2-methoxyphenol)] on Granulated Initiated Calcined Iraqi Montmorillonite via Columnar Method.
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The adsorption ability of Iraqi initiated calcined granulated montmorillonite to adsorb Symmetrical Schiff Base Ligand 4,4’-[hydrazine-1, 2-diylidenebis (methan-1-yl-1-ylidene)) bis (2-methoxyphenol)] derived from condensation reaction of hydrazine hydrate and 4-hydroxy-3-methoxybenzaldehyde, from aqueous solutions has been investigated through columnar method.The ligand (H2L) adsorption found to be dependent on adsorbent dosage, initial concentration and contact time.All columnar experiments were carried out at three different pH values (5.5, 7and 8) using buffer solutions at flow rate of (3 drops/ min.),at room temperature (25±2)°C. The experimental isotherm data were analyzed using Langmuir, Freundlich and Temkin equations. The monol

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Publication Date
Sun Dec 01 2024
Journal Name
Energy Storage
Comprehensive Study of <scp>PAN</scp>‐<scp>NaBF<sub>4</sub></scp> Solid Polymer Electrolytes: Insights Into Optical, Structural, Thermal, Electrical, and Electrochemical Properties for Sodium‐Ion Batteries
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ABSTRACT<p>This research explores the use of solid polymer electrolytes (SPEs) as a conductive medium for sodium ions in sodium‐ion batteries, presenting a possible alternative to traditional lithium‐ion battery technology. The researchers prepare SPEs with varying molecular weight ratios of polyacrylonitrile (PAN) and sodium tetrafluoroborate (NaBF<sub>4</sub>) using a solution casting method with dimethyl formamide as the solvent. Through optical absorbance measurements, we identified the PAN:NaBF<sub>4</sub> (80:20) SPE composition as having the lowest energy band gap value (4.48 eV). This composition also exhibits high thermal stability based on thermogravimetric analysis results. </p> ... Show More
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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Deconstruction Mechanism in Postmodernism Arts and its Role in Teaching the Artistic Tasting for the Learner: نضال ناصر ديوان
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Deconstructionism opened the door wide to multiple readings and restore the reader his authority that he lost in the modernism, thus became more able to decipher the plastic discourse through reconstruction according to what he wants or what the plastic discourse gives him of possibilities beyond consumerism and thus the author has been canceled. The problem of the current research is limited to the following question: does deconstructionism in postmodern arts have a role in teaching the artistic tasting for the learner? The aim of the current research is to reveal the deconstruction work mechanisms in postmodern arts and their role in teaching the artistic tasting for the learner. As for the theoretical framework, the first section focu

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Publication Date
Thu Oct 18 2018
Journal Name
Al–bahith Al–a'alami
Watching Cultural Programs in Satellites Channels tv and Its relation to the actual reading of the book
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The research is based on an important subject according to the researchers' estimations. It is the disclosure of the nature of the relationship between Watching to cultural programs in satellite channels and the book's vision of the intellectual, and the pursuit of purchasing and acquiring it It is a scientific addition to the scientific research media because it deals in the field of new about the nature of the relationship between satellite programs and writers, and it provides a scientific development on the importance of satellite channels in the promotion of the book and sales of intellectual elite. The study examined the audience of the recipients of literature for cultural programs, the nature of the public, characteristic

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