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The Effect of Dividend Policy on Earnings Quality in The Companies listed in Iraq Stock Exchange
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The dividends is one of difficult and important decisions taken by the administration in the economic units, because this decision has a direct impact on the investor and economic unit, so the main objective of any investor is achieve earnings, as well as information borne by dividends about the earnings quality of the economic unit and the level and efficiency of management to achieving earnings.

The research aims at explaining the effect of the dividends policy on the earnings quality in the companies listed in the Iraq Stock Exchange. The Miller model was used to measure the earnings quality in the companies listed in the Iraq Stock Exchange by using discretionary accruals short-term, the impact of the dividend policy on the earnings quality in the joint stock companies listed in the Iraq Stock Exchange was measured by organizing a questionnaire was distributed to a sample of employees in the companies. The effect of the variables was shown through the use of statistical models in the form of the smallest squares and linear regression model. After testing the hypotheses, a set of conclusions was reached, was the existence of an acceptable level of earnings quality in the financial statements issued by the companies listed in the Iraq Stock Exchange, as well as a significant relationship between dividends policy and earnings quality in the companies listed in the Iraq Stock Exchange, A number of recommendations were made the need to urge the joint stock companies listed in the Iraq Stock Exchange to follow a of fixed dividends policy, and maintain stable levels of dividends on a regular basis to avoid a negative impact on stock prices in the financial market, as well as the need for the Iraq Stock Exchange to increase the awareness of companies listed in the market the concept of earnings quality, as this concept of special economic benefits to the company itself and the general return to the market as a whole.

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Publication Date
Fri Sep 15 2023
Journal Name
Bionatura
A comparison of VCAM-1 and ICAM-1 as atherosclerosis risk factors in patients with systemic lupus erythematosus from Iraq
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All major organs may be impacted by the connective disease systemic lupus erythematosus, a separate risk factor for coronary artery disease (CAD). Adhesion molecules like intercellular adhesion molecules (ICAM) and vascular cell adhesion molecules (VCAM) can detect endothelial damage and dysfunction, which appear to play a crucial role. This study investigated whether people with SLE had elevated subclinical and clinical atherosclerosis risk factors. Traditional CAD risk factors such as smoking, hypertension, and hyperlipidemia cannot entirely explain this elevation. It is thought that immunological dysfunction also increases CAD risk in SLE patients. The study aimed to assess early endothelial changes in SLE Iraqi female patients w

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Publication Date
Mon Mar 30 2020
Journal Name
International Journal Of Language And Literary Studies
Examination of ‘Pause’ in Pinter's The Homecoming and Baker's Circle Mirror Transformation
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Pauses as pragmatic markers are considered important devices that help readers to gain a better and deeper understanding of certain texts as well as speech, promoting effectively language communication. They can help both the speaker and the hearer, due to the functions they have in a text. Their occurrence in speech has a value that they make it more understandable. In this regard, the present study aims to examine the forms and functions of pauses in literary texts, more specifically, in selected extracts from two dramas, namely, Pinter's The Homecoming and Baker's Circle Mirror Transformation and to compare how the two writers use pauses in these two dramas. To do so, the sequential production approach of turn-taking by Sacks, Sc

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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
The evaluation of left ventricle stiffness index in patients suffering from hypertension
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Many diseases can produce cardiac overload, of these disease hypertension, valve disease congenital anomaly in addition to many other disease. One of the most common diseases causing left ventricle overload is hypertension. A long term hypertension can cause myocardium hypertrophy leading to changes in the cardiac contractility and reduced efficiency. The investigations were carried out using conventional echocardiography techniques in addition to the tissue Doppler imaging (TDI) from which many noninvasive measurements can be readily obtained. The study has involved the effect of hypertension on the myocardium stiffness index through the measurement of early diastolic filling (E) and the early velocity of lateral mitral annulus (Ea

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Publication Date
Wed Mar 29 2023
Journal Name
Journal Of The College Of Education For Women
Blindness and the Critique of Society: Dystopia in “Blindness” by José Saramago""
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This paper addresses the new coloring in the concept of dystopian society as represented by the positive role of one of the characters vs. the passive role of the government and its mutual effect on the people of the society. In addition, it describes how all men in the dystopian society victimize and degrade the other through unlawful acts, like: stealing, rape, and fear, which are the lowest points in a moral decay. However, it offers hope by illustrating a positive sense, as exemplified by the doctor's wife out of Saramago's optimistic view that men may be descended from good women. Accordingly, the paper aims to examine the effect of the government’s role in the lives of the people who have later turned into blind in a dystopi

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Publication Date
Thu Jul 01 2021
Journal Name
Review Of International Geographical Education (rigeo)
Walkability as one of the Planning Treatments to Face Epidemics in Cities
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Walkability as one of the Planning Treatments to Face Epidemics in Cities

Publication Date
Wed Jul 17 2019
Journal Name
Anbar University Journal
The Translation of Swearwords in Shakespeare’s Hamlet into Arabic: A Pragmatic Perspective
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Publication Date
Mon Jun 30 2014
Journal Name
Al-kindy College Medical Journal
The prevalence and antimicrobial sensitivity of Esbl Escherichia Coli. in clinical isolates
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Background: The antimicrobial resistance is one of the most serious and expanding health problems world -wide in the last decades. The esbl escherichia coli. (extended – spectrum beta-lactamase e.coli) represents an important aspect of it .Objectives: To get an overview on the esbl e.coli prevalence profile in general. Also to assess the antibiotic sensitivity of esbl e. coli trying to specify the most effective antibiotics in combating this micro-organism.Methods: this study tries to focus on this problem in Iraq which through a prospective study approach by taking 35 clinical samples from various sources (urine, blood, abscess, eye ,vagina ,stool and others),and after confirming the presence of e.coli, the presence of esbl e.coli and

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Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
Using the plastic wastes in fabrication of composite materials for different applications
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This study suggests using the recycled plastic waste to prepare the polymer matrix composite (PMCs) to use in different applications. Composite materials were prepared by mixing the polyester resin (UP) with plastic waste, two types of plastic waste were used in this work included polyethylene-terephthalate (PET) and Polyvinyl chloride (PVC) with varies weight fractions (0, 5, 10, 15, 20 and 25 %) added as a filler in flakes form. Charpy impact test was performed on the prepared samples to calculate the values of impact strength (I.S). Flexural and hardness tests were carried out to calculate the values of flexural strength and hardness. Acoustic insulation and optical microscope tests were carried out. In general, it is found that UP/PV

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Publication Date
Thu Jul 17 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The Prevalence of Oral Protozoa Trichomona Stenax in some Patients with Gingivitis
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Background:As arelationshipbetween gingivitis disease and the presence of the oral protozoa Trichomonastenax has been represented byconsiderable differences among various study population.The purpose of present study is determining the prevalence of T.tenax in patients with gingivitis and healthy subjects. Subjects,Materials and Methods:The presence of the parasite has been diagnosed with 58 patients withgingivitisand 58 healthy persons during the period of the study(April and May 2015) by taken two swabs for each one,microscopic examination was done using saline wet mount method and stained method. Age, sex and brushing teeth habit were in a count. Statistical analysis was done by SPSS program. Results:Gingivitis disease was observed in 5

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Publication Date
Mon Jan 01 2024
Journal Name
Aip Conference Proceedings
The role of road elements in providing a safe environment for pedestrians
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In the years recently city planning projects have been confirmed sustainable high concentration on planning streets and pedestrian paths being the most prominent component of the urban structure in the city and these me and diverse departments link the city’s sectors and serve as a space for economic, service, and social activities. On the other hand, pedestrian traffic is an essential component of the various means of transportation within the city. Suffer cities in the Middle East and Arab cities in particular are neglecting pedestrian paths in the vital urban environment. Vehicle control mechanisms on roads, and changing the uses of pedestrian paths as result of encroaching on the sidewalks designated for pedestrians. Which leads to a

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