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The Role of Integrated Reporting in Reducing Information Asymmetry: Analytical Research of A sample of Iraqi Banks listed on the Iraq Stock Exchange
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Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks listed in the Iraqi market (43) banks for (5) years (2015-2019) and was based on the hypothesis that there is a relationship between integrated reporting and information asymmetry and reached several results, the most important of which was the presence of information asymmetry in the research sample banks, no There is an effect of adopting integrated reporting on reducing asymmetry.

Keywords: Integrated Reporting, Information Asymmetry, Spread, Abnormal Return.

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Publication Date
Sat Oct 19 2019
Journal Name
Geotechnical And Geological Engineering
Local Scale Displacement Fields in Grains–Structure Interactions Under Cyclic Loading: Experiments and Simulations
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Abstract<p>Soils encounter cyclic loading conditions in situ, for example during the earthquakes and in the construction sequences of pavements. Investigations on the local scale displacements of the soil grain and their failure patterns under the cyclic loading conditions are relatively scarce in the literature. In this study, the local displacement fields of a dense sand layer interacting with a rigid footing under the plane-strain condition are examined using both experiments and simulations. Three commonly used types of cyclic loading conditions were applied on the footing. Digital particle image velocimetry (DPIV) is used to measure the local scale displacement fields in the soil, and to understand the ev</p> ... Show More
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Publication Date
Mon Apr 01 2019
Journal Name
Ieee Transactions On Information Forensics And Security
Opportunistic Scheduling for Average Secrecy Rate Enhancement in Fading Downlink Channel With Potential Eavesdroppers
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Publication Date
Thu Jun 01 2017
Journal Name
International Journal Of Heat And Mass Transfer
Melting enhancement in triplex-tube latent thermal energy storage system using nanoparticles-fins combination
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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
Chromosomal aberrations and N-ras activation in human larynx carcinoma cell line Hep-2.
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In the present study, cytogenetic and molecular techniques were conducted to detect the chromosomal aneuploidy and the involvement of N and H genes in squamous larynx carcinoma cell line Hep-2.Our results showed that numerical and structural abnormalities were involved in larynx cancer Hep-2.The total number of chromosomes ranging from tripolyploidy in passage187to more than that in passage207.The more frequent chromosomes involved in numerical aberrations were chromosomes1,7,16,17 and 18. Structural chromosomal aberrations were also detected.Deletion of short arm was detected in chromosome 1(del 1p) and the long arm of chromosome 1(del 1q)and 6(del 6q).Gaining on short arms were also recorded in chromosomes 3(3p+) and 12(12p+).At the mole

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Publication Date
Mon Jun 09 2025
Journal Name
Intelligent Decision Technologies
Safety assessment model for DoS attacks detection in wireless communication and network OS environments
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Wireless networks and communications have witnessed tremendous development and growth in recent periods and up until now, as there is a group of diverse networks such as the well-known wireless communication networks and others that are not linked to an infrastructure such as telephone networks, sensors and wireless networks, especially in important applications that work to send and receive important data and information in relatively unsafe environments, cybersecurity technologies pose an important challenge in protecting unsafe networks in terms of their impact on reducing crime. Detecting hacking in electronic networks and penetration testing. Therefore, these environments must be monitored and protected from hacking and malicio

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Publication Date
Fri Oct 31 2025
Journal Name
Mathematical Modelling Of Engineering Problems
Heterogeneous Traffic Management in SDN-Enabled Data Center Network Using Machine Learning-SPIKE Model
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Software-Defined Networking (SDN) has evolved network management by detaching the control plane from the data forwarding plane, resulting in unparalleled flexibility and efficiency in network administration. However, the heterogeneity of traffic in SDN presents issues in achieving Quality of Service (QoS) demands and efficiently managing network resources. SDN traffic flows are often divided into elephant flows (EFs) and mice flows (MFs). EFs, which are distinguished by their huge packet sizes and long durations, account for a small amount of total traffic but require disproportionate network resources, thus causing congestion and delays for smaller MFs. MFs, on the other hand, have a short lifetime and are latency-sensitive, but they accou

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Publication Date
Wed Jan 01 2014
Journal Name
Al-adab Journal
Glottal Stop in R.P English and Standard Arabic with Reference to Some Other Varieties
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Publication Date
Sun Jan 01 2017
Journal Name
Statistical Applications In Genetics And Molecular Biology
Mixture model-based association analysis with case-control data in genome wide association studies
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Abstract<p>Multilocus haplotype analysis of candidate variants with genome wide association studies (GWAS) data may provide evidence of association with disease, even when the individual loci themselves do not. Unfortunately, when a large number of candidate variants are investigated, identifying risk haplotypes can be very difficult. To meet the challenge, a number of approaches have been put forward in recent years. However, most of them are not directly linked to the disease-penetrances of haplotypes and thus may not be efficient. To fill this gap, we propose a mixture model-based approach for detecting risk haplotypes. Under the mixture model, haplotypes are clustered directly according to their estimated d</p> ... Show More
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Publication Date
Wed Aug 30 2023
Journal Name
Iraqi Journal Of Science
Computational methods for solving nonlinear ordinary differential equations arising in engineering and applied sciences
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In this paper, the computational method (CM) based on the standard polynomials has been implemented to solve some nonlinear differential equations arising in engineering and applied sciences. Moreover, novel computational methods have been developed in this study by orthogonal base functions, namely Hermite, Legendre, and Bernstein polynomials. The nonlinear problem is successfully converted into a nonlinear algebraic system of equations, which are then solved by Mathematica®12. The developed computational methods (D-CMs) have been applied to solve three applications involving well-known nonlinear problems: the Darcy-Brinkman-Forchheimer equation, the Blasius equation, and the Falkner-Skan equation, and a comparison between the met

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Publication Date
Sun Mar 31 2024
Journal Name
Acta Microbiologica Bulgarica
Human Papillomavirus Genotyping among Women and its Relationship with Cervical Cancer in Diyala Province
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The study aimed to identify Human Papillomavirus (HPV) and its genotypes prevalent among Iraqi women. They collected 89 cervical swab samples from diagnosed patients at Baghdad Teaching Hospital's Early Detection Clinic. Using PCR technique on 19 samples, they found HPV16 (57.89%) and HPV6 (10.52%) genotypes, while HPV-11, 18, and 45 were absent. HPV 16 and HPV 6 were common in cervical cancer among Iraqi women. Sequencing revealed nucleic acid variants in HPV-6 (124A>C) and HPV-16 (225G>T) E6 genes, resulting in silent effects on the encoded protein. These changes didn't alter amino acid residues (p.74I= and p.L117=). Phylogenetic analysis showed substantial distances between their samples and other viral types, indicating di

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