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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 Nov 01 2024
Journal Name
Egyptian Journal Of Veterinary Sciences
Contamination with Proteus and Staphylococcus spp. Effect on Physical Properties of Sheep Semen
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Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Effect of Gold Nanoparticles and Laser on Platelet, Lymphocytes, and White Blood Cells
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Publication Date
Mon Jan 27 2025
Journal Name
Iraqi Journal Of Agricultural Sciences
EFFECT OF TILLAGE WITH CHISEL PLOW ON SOIL MEAN WEIGHT DIAMETER AND POROSITY
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Publication Date
Sat Jun 03 2023
Journal Name
Iraqi Journal Of Science
Effect of Different Environmental and Nutritional Factors on Biosurfactant Production from Candida guilliermondii
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Yeast strain S9, which produced a high amount of biosurfactant, was isolated from pickledolive and identified as a strain of Candida guilliermondii using VITTEK 2 compact system, this strain was selected out of 13bioemulsifier producing strains. The effects of some environmental and nutritional factors on biosurfactant production were evaluated, the maximum value of E24% was observed at pH 4 which was 70% and the optimal temperature for biosurfactant production was 30 °C, E24% was 75%. Among different edible and heavy oils, the sesame oil and heavy oil 150 were the best carbon sources in production of biosurfactant, E24% was82% and 78% respectively and among different organic and inorganic nitrogen sources, the yeast extract was the bes

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Publication Date
Sun Mar 01 2020
Journal Name
Iraqi Journal Of Physics
Optimization Procedures using Effect of Etalon Finesse and Driving Term on Optical Bistability
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        In this work, analytical study for simulating a Fabry-Perot bistable etalon (F-P cavity) filled with a dispersive optimized nonlinear optical material (Kerr type) such as semiconductors Indium Antimonide (InSb). Because of a trade off between the etalon finesse values and driving terms, an optimization procedures have been done on the InSb etalon/CO laser parameters, using critical switching irradiance (Ic) via simulation systems of optimization procedures of optical cavity. in order to achieve the  minimum switching power and faster switching time, the optimization parameters of the finesse values and driving terms on optical bistability and switching dynamics must be studied.

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Publication Date
Mon Dec 10 2007
Journal Name
Iraqi Journal Of Laser
Combination Effect of Laser, Antibiotics and Different Temperature on Locally Isolated Pseudomonas aeruginosa
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In humans, Pseudomonas aeruginosa is the second most frequent gram negative nosocomial pathogen in hospitals and has the highest case-fatality rate of all hospital-acquired bacteremia because of the hardy resistance of these bacteria to mechanical cleansing as well as to disinfectant, and many antibiotics. The susceptibility of bacteria against the antibiotics is modulated by several local factors such as temperature which modified drug efficacy, so this study was carried out to evaluate the effect of different temperature (20,42,45)Ċon the susceptibility of Pseudomonas aeruginosa to the minimum inhibitory concentrations (MIC) of the antimicrobial agents before and after irradiation. The samples collected from 150 persons suffering from

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Publication Date
Mon Apr 01 2024
Journal Name
Heliyon
Ground effect of an inverted double element wing diffuser on a sedan car
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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Engineering Science And Technology (jestec)
Optimum Operation Management Effect of Main Sewage Pumping Stations on Trunk Sewer Deterioration
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Sewage pumping stations are considered an important part of any sewerage system. Pumps failure in these stations means that the pumps are unable to work at the design requirement (flow capacity and head) and that may cause sewer overflow and flooding leading to sewer deterioration. In this paper, two main sewage pumping stations in Baghdad city were selected as case studies, Al- Habibia and Al-Ghazali located on Zublin trunk sewer 3000 mm and Baghdad trunk sewer 1200-2100 respectively. This study focused mainly on the operation of main sewage pumping stations and their effect, both directly and indirectly, on changing hydraulic properties, which leads to an increase in the deterioration of sewage pipes. The hydraulic analysis was co

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Publication Date
Wed Jan 01 2014
Journal Name
International Journal Of Innovative Research In Science, Engineering And Technology
EFFECT AMBIENT OXIDATION ON STRUCTURAL AND OPTICAL PROPERTIES OF COPPER OXIDE THIN FILMS
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The structural, optical properties of copper oxide thin films ( CuO) thin films which have been prepared by thermal oxidation with exist air once and oxygen another have been studied. Structural analysis results of Cu thin films demonstrate that the single phase of Cu with high a crystalline structure with a preferred orientation (111). X-ray diffraction results confirm the formation of pure (CuO) phase in both methods of preparation. The optical constant are investigated and calculated such as absorption coefficient, refractive index, extinction coefficient and the dielectric constants for the wavelengths in the range (300-1100) nm.

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Publication Date
Sun Jan 01 2023
Journal Name
Technologies And Materials For Renewable Energy, Environment, And Sustainability: Tmrees23fr
Effect of gold nanoparticles synthesis by plasma jet scheme on normal cell lines
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New evidence on nanotechnology has shown interest in the creation and assessment of nanoparticles for cancer treatment. Worldwide, a wide range of tumor-targeted approaches are being developed to reduce side effects and boost the efficacy of cancer therapy. One strategy that shows promise is the use of metallic nanoparticles to increase the radio sensitization of the cancer cells while reducing or maintaining the normal tissue complication probability during radiation therapy. In this study, atmospheric plasma was created using argon gas to create Au NPs using the plasma jet scheme, and their ability to induce apoptosis as an anticancer mechanism was tested. Aqueous gold tetrachloride salts (HAuCl4·3H2O) ere used to produce gold nanopartic

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