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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 Aug 15 2023
Journal Name
Al-academy
The new aesthetic in contemporary world painting
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The research tagged: the new aesthetic in contemporary world painting. The research contained five chapters. The first chapter dealt with the research problem and its importance. It dealt with the concept of the new aesthetic as a concept concerned with the topics of the mind, i.e. the most comprehensive and diverse topics. The New Aesthetic is an aesthetic and stylistic structure whose taste, aesthetic, artistic and emotional contribute to its structure with awareness of the context. The aim of the research is to identify the new aesthetic in contemporary world painting. As for the objective limits of the research, the researcher was interested in studying the new aesthetic, especially in abstract expressionism, pop art, opera, and conc

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Trade and commodification in contemporary world ceramics
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The research deals with the global ceramic achievement within the international forums in the past decades. As follows، showing and presenting the aesthetic and intellectual values leading to common constants that establish international artistic studies that achieve the purpose of circulation and marketing of artworks. Contemporary global plastic art has witnessed a number of technical and social transformations and changes at the technical and pragmatic levels under the pressure of the changing and accelerating tide towards technical، cognitive، social and cultural concepts.
The second chapter came to the first topic: deliberative and commoditization، and the second topic: the deliberativeness of contemporary global ceramics.

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Psychological Speech Structure in Nahj Al-Balaghah
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The research is a contemporary stylistic study of the text that expresses the psychological
meanings in Nahj Al-Balaghah.
The research is divided to three chapters.
The first chapter : characteristics of psychological text.
It is about the power to influence the addressee ,that is to say ,the text influence power
connects with vulnerability and emotions inside the addressee spirit and his response to
violent effects shaking his feelings and that is represented in outbreaking of words vitality and
homogeneously. The Imam's wrath , grief , love to rightness , hatred of falsehood and
deviation from Islam arouses the words and emotions through :
1. Reduction in words and expansion in meaning by means of inspiration

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Publication Date
Sun Sep 01 2019
Journal Name
College Of Islamic Sciences
Hadiths Fasting volunteer in the six books
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Hadiths Fasting volunteer in the six books

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
Transportation movement with containers in Iraqi harbors
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The use of containers in transportation leads to the reduction in time and effort of the process of loading and unloading of goods as well as protecting the goods from damage and breakage and to reduce the financial costs.
. This development has led also to make changes in the sizes and capacity of ships, therefore changes in the ports must be taken place where they must be provided with an appropriate depth for such vessels, that means the increase in the depth of ports and the establishment of wide storage yards and to provide appropriate mechanisms for handling process.
In this study, the researcher has dealt with this type of transport business in Iraqi ports, namely:
1- Khur Al-Zubair port.
2- Um Qaser port.
In order

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Publication Date
Thu Jan 10 2019
Journal Name
Journal Of The College Of Education For Women
Miraculous character in Fadhil Al-Azzawi's Novels
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this research adopts the study of experimentational fiction in the characters for the writer Fadhil Al-Azzawi ,which appear in the miraculous characters that the writer creates in his enumerative paragraphs , and these characters are featured by there reveling on traditions which is prevalent in the formation of these characters, The research also included theoretical beginning foe experimental fiction and miraculous characters, followed by analysis and examination of these characters in the writer`s texts, finishing by an epilogue for the results of the research , giving the references and resources we depended on writing this research .

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Publication Date
Tue Oct 31 2023
Journal Name
College Of Islamic Sciences
Crimes against offspring In Sharia and law
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Crimes are prohibited by law and God Almighty has forbidden them with punishment or punishment.
The punishment is the prescribed punishments that the law has determined in its place and stipulated in the Book of God or the Sunnah of His Prophet, may God bless him and grant him peace.
Ta’zir: These are the punishments that are left to the ruler to assess according to what he sees as preventing corruption on earth and preventing evil. Extrapolation has proven that all the provisions of Islamic Sharia include the interests of the people, and they are based on five matters: what is in it is preserving the religion, what is in it is preserving the soul, and what is in it is preserving the soul. It involves preserving the mind, preserv

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Educational And Psychological Researches
Teaching and Education manners in Islamic legacy
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Learning education in the Islamic legacy vision considers a completed The Islamic learning education took its bases from origins of Quran and honored prophet Suna , and stressed on education child a good education and providing him with principles of religion and semantic moral values and Messenger (peace on him) considers the higher example for man in his moral, behavior and goodness and witness on this Higher God said

(you had in God Messenger a good leadership for those were requesting God and last day and mentioned God a lot). Al- Ahzab Surah :21. learning education converts man from religion to another and from culture to another and teacher left his signs on the generation if he accept or refuse.

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of The College Of Languages (jcl)
Purgation in Evelyn Waugh's The Scarlet Woman
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The Scarlet Woman, Waugh's only screenplay and one of the least popular among his works, says more than it really does. Despite its  crudeness in terms of plot, acting, and directing, it conveys a serious message. On a limited scale, The Scarlet Woman might be regarded as Waugh's version of  Dante's Purgatorio.  Written when he was at Oxford,  it shows symptoms of  subconscious rejection of the wild life he led without God. Five years before his conversion to Catholicism, Waugh seems to have been waiting for purgation. This is his  design in The Scarlet Woman.

                As a satirist a

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Publication Date
Fri Apr 01 2016
Journal Name
Al–bahith Al–a'alami
Making political image in the election campaigns
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The study discusses the marketing profile of electoral candidates and politicians especially the image that takes root in the minds of voters has become more important than the ideologies in the technological era or their party affiliations and voters are no longer paying attention to the concepts of a liberal, conservative, right-wing or secular, etc. while their interests have increased towards candidates. The consultants and image experts are able to make a dramatic shift in their electoral roles. They, as specialists in the electoral arena, dominate the roles of political parties.
The importance of the study comes from the fact that the image exceeds its normal framework in our contemporary world to become political and cultural

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