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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
Sun Apr 06 2014
Journal Name
Journal Of Educational And Psychological Researches
مراكز التعليم ودورها التربوي في حركة التدريسينفي العصر العباسي الأخير (447-656 ﻫ)
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لم يكن من السهولة على الباحث في مجال التربية والتعليم تحديد مراحل التعليم في العصر العباسي الأخير او وضع فواصل محددة بين تلك المراحل المختلفة من ذلك العصر، لان التعليم آنذاك كان يتميز بالمرونة التي تتيح للتعليم الحرية المطلقة في اختيار نوع الدراسة والمادة الدراسية التي يريد دراستها.

فكانت المساجد والكتاتيب والمجالس العامة والخاصة هي المؤسسات العلمية الاولى للتعليم عند المسلمين في عهد ال

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Publication Date
Sun Jan 17 2021
Journal Name
Arab Science Heritage Journal
البُعد الأخلاقي للتسامح الديني مع غير المسلمين في عصر صدر الإسلام والخلافة الراشدة
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The religious forgiving in Islam takes its highest moral value from the law of Muslims (Holy Quran) that practically embodied through the biography of passenger Mohammad (pubh) and the caliphs who behave also according to prophet did to treat with non muslim who were a part of society those are Jewish ,

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Crossref
Publication Date
Mon Sep 15 2025
Journal Name
مجلة الانبار للقانون والعلوم السياسية
الصراعات الدولية وانعكاساتها على الامن الانساني في منطقة الشرق الاوسط بعد عام 2003
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تعد ظاهرة الصراعات ظاهرة قديمة كقدم الوجود البشري وهذا يطبق على المستوى الدولي مما يجعل الدول الصغرى هي ساحة تصفيات كما هو الحال في سوريا مما يجعل الامن الانساني فيها معدوم

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Publication Date
Sun Oct 06 2013
Journal Name
Journal Of Educational And Psychological Researches
رؤية وانموذج- مقترح للارشاد النفسي والتوجيه التربوي في ظل نظام ادارة الجودة الشاملة
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The global challenges of contemporary facing societies urge to seek and move to adopt the style conscious in the face of these challenges and work on the investment of human resources and energies humanitarian efficient and effective for the development of the institutional and Management and make it more efficient and effective and meets the requirements and keep pace with global developments , and more aspects of managerial aim is Total Quality Management , as it has become thanks to the sheer amount and large accelerated technical developments and information and communication technologies , which feature of this era , and in the field of education , the charge of it are seeking through the application of total quality management to b

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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
إضواء وآراء حول واقع ومستقبل إدارة الموارد البشرية صعبة المراس في منظمات الأعمال
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The current researsh is aimed to pay attention on concept of human resources hard (Difficult) to manage. Such style of human resourcses has emerged to form anew challenge for busniess organizations.

Management such human resources entails first determing incentives of their behaviour models. Analyzing these models will be important to strategical management of them from work.

In nutshell, this researsh try to recommendation of contemporary literature about future of difficult (hard) human resources management.

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Publication Date
Thu Jul 02 2009
Journal Name
Journal Of Educational And Psychological Researches
التكيف للحياة الجامعية وعلاقته بالصف الدراسي لدى طالبات الاقسام الداخلية في الجامعة المستنصرية
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يواجه الكثير من الافراد مشكلات في التكيف، خاصة الطلبة الذين ينتقلون من المرحلة الدراسية الثانوية الى المرحلة الجامعية، حيث يرافق هذه البيئة الثقافية الاجتماعية العديد من الضغوط والمواقف التي تحتم على الطالب الوصول الى تكيف مثالي.

ان التعليم الجامعي يوفر مجالات عديدة للتخصص تعمل على تحقيق طموحات الشباب التي تناسب قدراتهم وميولهم واهتماماتهم، وهو بذلك يمثل نوعية من التعليم تختلف عن النم

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Publication Date
Sun Oct 14 2018
Journal Name
Arab Science Heritage Journal
السل االدكتور محمد حسن سلمان الحمامي ودورهُ في مكافحة مرض التدرن الرئوي (السل
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Mohammed Hassan Salman is one of the Iraqi national figures who put a clear mark to promote the health institution and to improve the Iraqi people, even it was written about him as "The man who struggled to fight the tuberculosis", He began to struggle against this social courage that has been killing hundreds of Iraqis since his joining of Association for combating tuberculosis in 1999 and his big role in the application of (B-C-G) for the first in Iraq.

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Publication Date
Tue Jan 05 2010
Journal Name
Political Sciences Journal
بعض الملاحظات على القانون رقم 35 لسنة 2007 قانون العمل الصحفي في كوردستان
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بعض الملاحظات على القانون رقم 35 لسنة 2007 قانون العمل الصحفي في كوردستان

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Crossref
Publication Date
Thu Dec 13 2018
Journal Name
Arab Science Heritage Journal
وسائل وسائل الاتصالات السريعة في حروب العرب المسلمين حتى منتصف القرن الرابع الهجري
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          This Study is concerned with The Fast communications in the wars of arab moslims until the middle of fourth century . it pointed to many communications for that , Like using the fast horses , and carrier pigeon , Almanader (Almanawin) wich used to tell for long distances , and drums , trumpets…

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Publication Date
Tue Mar 24 2009
Journal Name
كتاب الوقائع /المؤتمر العلمي الثالث لكلية العلوم جامعة بغداد
Using antibiotics as mutagenic and curing agents for Prodigiosin Production By Serratia marcescens
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The effect of different antibiotics on growth pigment and plasmid curing of Serratia marcescens were studied, S. marcescens was cultured in media containing(16_500)µg/ml of antibiotics, curing mutants unable to produce prodigiosin and lost one plasmid band were obtained of of ampicillin, amoxillin, antibiotics concentrations (64 500) µg/ml metheprim, ultracloxam, azithromycin, cephalexin and erythromycin treated with (350 500) µg/ml of The mutant cells rose- light color and and refampicin revealed S.marcescens inhibited ciprodar and tetracyclin, lincomycin did not lost the plasmid band chlaforan