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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 Jun 01 2008
Journal Name
Baghdad Science Journal
Ligand reduction in variously substituted cerium (IV) tetrakis acetylacetone complexes by electrochemistry technique
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In this work, substantial evidence was obtained for ligand reduction in cerium tetrakis acac complexes. Also, this ligand reduction of a negatively charged ligand proved to depend far less on the nature central metal than neutral ligands does. It is supposed that in Mz(acac)z complexes the charge is distributed evenly over the whole molecule. In this work these complexes were prepared and characterized by IR and CHN analysis to indicate the purities of these complexes. The electrochemistry techniques were shown as obtained for ligand reduction. This research was carried out at School of Chemistry and Molecular Science, Sussex University, U.K.

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Publication Date
Thu Jan 30 2020
Journal Name
Al-kindy College Medical Journal
Conversion Rate from Laparoscopic to open Cholecystectomy in AL-kindy Teaching Hospital, Baghdad
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Background: laparoscopic cholecystectomy (LC) is getting popularity for the treating of symptomatic gall bladder disease; conversion from laparoscopic to open cholecystectomy (OC) is also common.

Objective : To find out the prevalence of causes, risk factors of conversion from LC to OC among  patient suffering from gall bladder disease, and  to explore the most common causes of conversion from laparoscopic to open cholecystectomy.

Methods: This prospective study was conducted in the department of general surgery at Alkindy teaching hospital from first of January 2016 to the end of December 2017 .Nine hundred twenty patient were included. Patient age, gender, his

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Publication Date
Mon Jan 01 2024
Journal Name
2nd International Conference For Engineering Sciences And Information Technology (esit 2022): Esit2022 Conference Proceedings
Finding timewise diffusion coefficient from nonlocal integral condition in one-dimensional heat equation
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Publication Date
Mon Aug 01 2022
Journal Name
Monatshefte Für Chemie - Chemical Monthly
Al-, Ga-, and In-decorated BP nanotubes as chemical sensors for 2-chloroethanol
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B3LYP density functional is utilized for probing the effect of decorating Al, Ga, and In on the sensing performance of a boron phosphide nanotube (BPNT) in detecting the 2-chloroethanol (CHE) molecule. We predict that the interaction of pure BPNT with CHE is physisorption, and the sensing response (SR) of BPNT is approximately 6.3. The adsorption energy of CHE is about − 26.3 to − 91.1, − 96.6, and − 100.3 kJ/mol, when the Al, Ga, and In metals are decorated on the BPNT surface, respectively. This indicates that the decorated metals significantly strength the interaction. Also, the corresponding SR meaningfully rises to 19.4, 41.0, and 93.4, indicating that by increasing the atomic number of metals, the sensitivity i

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Publication Date
Fri Dec 30 2011
Journal Name
Al-kindy College Medical Journal
Sensorineural Deafness Among Patients with Chronic Renal Failure in Al-kindi Teaching Hospital
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Background: Patients with chronic kidney
disease have different grades of sensorineural
deafness .
Objective: To study the incidence of
sensorineural hearing loss and possible contributing
factors in patients with chronic kidney disease.
Methods: A total of 100 patients with chronic
kidney disease were studied. All of them were
males. 92 of them were on regular haemodialysis
programme. Only 8 patients were on conservative
management the age range of the study patients was
18-40 year patients were divided into three groups
according to age. All patients were assessed
clinically and were evaluated by audiometry , and
analysis was made on bone conduction threshold
.The mean follow up period was 2

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Publication Date
Fri Jan 01 2010
Journal Name
Jordon: Al-ahliyya Publishing House
Unity in diversity: Interfaith Dialogue(translated into Arabic), Jordon: Al-Ahliyya Publishing House.
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Publication Date
Tue Jun 21 2022
Journal Name
Azerbaijan Medical Journal
Factors contributed to dehiscent uterine scar in women with previous one cesarean section
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Publication Date
Wed Jun 28 2023
Journal Name
The Iraqi Journal Of Veterinary Medicine
Hematological Parameters as Indicators for Litter size and Pregnancy Stage in Awassi ‎Ewes
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Physiological status and litter size can indeed have a significant impact on ewes' ‎hematological parameters, which are essential indicators of their health. Therefore, this study ‎examined the hematological profiles of ewes during pregnancy with single and twins in the ‎Awassi ewes. The present study involved 232 ewes in good health and at sexual maturity. ‎Among them, 123 ewes had single pregnancies, while 109 ewes had twin pregnancies. The age ‎range of the ewes included in the study was between 3.5 and 4.5 years. Hematological tests ‎were conducted on the sheep's blood samples promptly following collection. The findings ‎demonstrated variations in hematological parameters among pregnant

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Psychological Barriers and Their Relationship in Cope with University Life at University' Students
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Current Thesis has aimed to identify : The Psychological barriers for university students , Differences in psychological barriers depending on the variable sex (Males – Females) , Adjustment to College life for university students, Differences in Adjustment to College at university life depending on the variable sex (Males – Females), and finally, The correlation between psychological barriers and Adjustment to College life. The researcher has prepared a sample consisted of (100) male and female students who were randomly selected from university students, The researcher has adopted a measure of (2002) to measure the psychological barriers, also the researcher adjustment scale with university life.
The results showed that universi

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Publication Date
Wed Jan 01 2020
Journal Name
Nodes In Transport Networks – Research, Data Analysis And Modelling
Suggested Solutions to Reduce Traffic Congestion During Rush Hours in Al-Jadriya Intersection
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