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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
Thu Apr 01 2021
Journal Name
Journal Of Alloys And Compounds
A holistic approach to optical characterizations of vacuum deposited Cu2ZnSnS4 thin film coatings for solar absorbing layers
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Publication Date
Thu Dec 31 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Esterification of Free Fatty Acid with High Chain Alcohol for Biodiesel Production Using Semi-Batch Reactive Distillation
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The esterification of oleic acid with 2-ethylhexanol in presence of sulfuric acid  as homogeneous catalyst was investigated in this work to produce 2-ethylhexyl oleate (biodiesel) by using semi batch reactive distillation. The effect of reaction temperature (100 to 130°C), 2-ethylhexanol:oleic acid molar ratio (1:1 to 1:3) and catalysts concentration (0.2 to 1wt%) were studied. Higher conversion of 97% was achieved with operating conditions of reaction temperature of 130°C, molar ratio of free fatty acid to alcohol of 1:2 and catalyst concentration of 1wt%. A simulation was adopted from basic principles of the reactive distillation using MATLAB to describe the process. Good agreement was achieved.

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Publication Date
Wed Jun 24 2020
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NEW RECORD OF PLEUROBRACHIA PILEUS (O. F. MÜLLER, 1776) (CTENOPHORA, CYDIPPIDA) FROM CORAL REEF, IRAQI MARINE WATERS
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   The aim of this paper is to present the first record of ctenophore species Pleurobrachia pileus (O. F. Müller, 1776) in the coral reef as was recently found in Iraqi marine waters. The specimens were collected from two sites, the first was in Khor Abdullah during May 2015, and the second site was located in the pelagic water of the coral reef area, near the Al-Basrah deep sea crude oil marine loading terminal. Three samples were collected at this site during May 2015, February and March 2018 which showed that P. pileus were present at a densities of 3.0, 2.2 and 0.55 ind./ m3 respectively. The species can affect on the abundance of other zooplankton community through predation.

 

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Publication Date
Sun Dec 02 2012
Journal Name
Baghdad Science Journal
Adsorption of Congo, Red Rhodamine B and Disperse Blue Dyes From Aqueous Solution onto Raw Flint Clay
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Removal of Congo red, Rhodamine B, and Dispers Blue dyes from water solution have been achieved using Flint Clay as an adsorbent. The adsorption was studied as a function of contact time, adsorbent dose, pH, and temperature under batch adsorption technique. The equilibrium data fit with Langmuir, Freundlich and Toth models of adsorption and the linear regression coefficient R2 was used to elucidate the best fitting isotherm model. Different thermodynamic parameters, namely Gibb’s free energy, enthalpy and entropy of the on-going adsorption process have also been evaluated. Batch technique has been employed for the kinetic measurements and the adsorption of the three dyes follows a second order rate kinetics. The kinetic investigations al

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Publication Date
Wed Jan 01 2025
Journal Name
Iraqi Journal Of Applied Physics
Structural and Morphological Characteristics of PEKK-Coated Titanium Disks by RF Magnetron Sputtering for Implant Osteointegration Application
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Pure grade II titanium disks were coated with a thin coating of polyetherketoneketone (PEKK) polymer by RF magnetron sputtering using either nitrogen or argon gas. Sputtering technique was employed at 50 W for one hour at 60°C with continuous flow of nitrogen or argon gas. Field-emission scanning electron microscopy (FE-SEM) showed a continuous, homogeneous, rough PEKK surface coating without cracks. In addition, cross-sectional FE-SEM revealed an average coat thickness of 1.86 μm with argon gas and 1.96 μm with nitrogen gas. There was homogenous adhesion between the coating layer and substrate. The elemental analysis of titanium substrate revealed the presence of carbon, titanium, and oxygen. The RF magnetron sputtering with argon or ni

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Publication Date
Fri Jan 01 2021
Journal Name
Aip Conference Proceedings
Investigating the correlation of AE-index with different solar wind parameters during strong and severe geomagnetic storms
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Publication Date
Sun Jun 30 2024
Journal Name
Sabrao Journal Of Breeding And Genetics
PHYTOHORMONES, BIO- AND MINERAL FERTILIZERS EFFECTS ON THE GROWTH AND SECONDARY COMPOUNDS OF CHAMOMILE (MATRICARIA CHAMOMILLA L.)
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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Thickness and gamma-ray effect on physical properties of CdO thin films grown by pulsed laser deposition
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Polycrystalline Cadmium Oxide (CdO) thin films were prepared
using pulsed laser deposition onto glass substrates at room
temperature with different thicknesses of (300, 350 and 400)nm,
these films were irradiated with cesium-137(Cs-137) radiation. The
thickness and irradiation effects on structural and optical properties
were studied. It is observed by XRD results that films are
polycrystalline before and after irradiation, with cubic structure and
show preferential growth along (111) and (200) directions. The
crystallite sizes increases with increasing of thickness, and decreases
with gamma radiation, which are found to be within the range
(23.84-4.52) nm and (41.44-4.974)nm before and after irradiation for

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Publication Date
Mon Jan 01 2024
Journal Name
Oral Health And Preventive Dentistry
Antioxidant and Antineoplastic Activities of Hibiscus sabdariffa Linn. Petal Extracts against Oral Squamous Cell Carcinoma Cell Line
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Purpose: To assess the antioxidant and antineoplastic effects of Hibiscus sabdariffa Linn. on oral squamous cell carcinoma cells. Materials and Methods: Human squamous cell carcinoma HSCC cells were tested for cytotoxicity by a methanol extract of Hibiscus sabdariffa (MEHSP). After 24, 48, and 72 ...

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Publication Date
Tue Jun 29 2021
Journal Name
Malaysian Journal Of Chemistry
Structural characterization and visible light-induced photoelectrochemical performance of fe-sensitized tio2 nanotube arrays prepared via electrodeposition
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