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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 Apr 25 2020
Journal Name
International Journal Of Research In Social Sciences And Humanities
MUSLIM AMERICANS TRAUMA IN SAM YOUNIS BROWNTOWN AND AYAD AKHTARS DISGRACED
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Cultural and identity scars have been engraved in the body of ethnic minority of Muslims in America due to the bloody attacks of 9/11. These events have created thus traumatic experiences on the party who witnessed the events at close and the people on whom the blame is conclusively directed, Muslim Americans. For Americans, the attacks resulted in a proud reassertion of the national virtue and communal integrity from which Muslim Americans were excluded. This reassertion is accompanied for Muslims by a reconstruction of a cultural identity away from their origin homeland and under pressures and prejudices that made the process of reconstruction to be severely challenging. Accordingly, the challenge needed to be portrayed to overcome the d

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Coloproctology
Obesity and helicobacter pylori infection in adults with non specific colitis
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Abstract<p> Background Non specific colitis is defined as inflammatory condition of the colon that when examined microscopically lacks any characteristic features of any specific form of colitis and is commonly seen in reports of colonoscopy biopsies. There are many factors that cause it like obesity and H pylori.</p><p> Aim of the study To determine the association of obesity and H pylori as contributory factors to this disease.</p><p> Patients and methods This is a case-controlled study was carried out in Al-Kindy College of Medicine from January 2017 to June 2018. Sixty individuals were included; forty of them had non specific colitis. The rest were hea</p> ... Show More
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Publication Date
Fri Sep 01 2017
Journal Name
Pak. J. Pharm. Sci.
Moxifloxacin reduces stenotrophomonas maltophilia adhesion to mouse intestinal tract in vitro
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Publication Date
Wed May 01 2019
Journal Name
Iop Conference Series: Materials Science And Engineering
Chlorine concentration-time (C-T) plot for Echhornia Crassipes in water
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Abstract<p>Eichhornia, or water hyacinth represents a serious threat to potable water basins. This problem is materialized majorly in consuming large amounts of water and dissolved Oxygen that is necessary for aquatic life, and minorly in hindering water streams. Even there are limited trials to overcome such pests, none of them presents an acceptable solution economically and logically. Chlorine is a well-known biocide and broadly used in water industry. It could give a possible method to fight such weed. To investigate that, concentration-time plot should be introduced similar to any other microorganisms; especially, bacteria in water. In this work, various doses of Chlorine along various time</p> ... Show More
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Publication Date
Sun Nov 17 2019
Journal Name
Journal Of Interdisciplinary Mathematics
Generalized closed fuzzy soft sets in Čech fuzzy soft closure spaces
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Publication Date
Thu Mar 31 2022
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Geological Modeling and Resource Estimation for Mishrif Formation in Nasiriyah Oilfield
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Resource estimation is an essential part of reservoir evaluation and development planning which highly affects the decision-making process. The available conventional logs for 30 wells in Nasiriyah oilfield were used in this study to model the petrophysical properties of the reservoir and produce a 3D static geological reservoir model that mimics petrophysical properties distribution to estimate the stock tank oil originally in place (STOOIP) for Mishrif reservoir by volumetric method. Computer processed porosity and water saturation and a structural 2D map were utilized to construct the model which was discretized by 537840 grid blocks. These properties were distributed in 3D Space using sequential Gaussian simulation and the variation in

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Publication Date
Sun Aug 01 2021
Journal Name
The 4th International Virtual Conference In Educational And Human Sciences, Arts, And Languages
Measuring Situational Language Teaching to English Student's Speaking in Private Schools
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English teachers in Iraq and other countries around the world up to this time use traditional methods to help students memorize new vocabularies. The sense of words or structure is not to be given in either the native tongue or the target language by definition, but is induced by the way the form is used in the situation. Situational Language Teaching (SLT) has recently become the needed method for improving speaking skills. It indicates the application of learning the language in actual and social exchange expressions so as to let learners do as required in classroom and non-classroom circumstances. This pilot study seeks to answer the following questions: Can SLT improve English speaking skills of target learners? How SLT contribute to th

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Statistical testing mediation in structural equations models variables with practical application
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Abstract:
       This study is studied one method of estimation and testing parameters mediating variables in a structural equations model SEM is causal steps method, in order to identify and know the variables that have indirect effects by estimating and testing mediation variables parameters by the above way and then applied to Iraq Women Integrated Social and Health Survey (I-WISH) for year 2011 from the Ministry of planning - Central statistical organization to identify if the  variables having the effect of mediation in the model by the step causal methods by using AMOS program V.23, it
was the independent variable X represents a phenomenon studied (cultural case of the

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Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
Some Results in Grűnwald-Letnikov Fractional Derivative and its Best Approximation
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Abstract<p>In This paper, we have been approximated Grűnwald-Letnikov Derivative of a function having m continuous derivatives by Bernstein Chlodowsky polynomials with proving its best approximation. As well as we have been solved Bagley-Torvik equation and Fokker–Planck equation where the derivative is in Grűnwald-Letnikov sense.</p>
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Publication Date
Thu Jun 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Drilling Optimization by Using Advanced Drilling Techniques in Buzurgan Oil Field
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Efficient and cost-effective drilling of directional wells necessitates the implementation of best drilling practices and advanced techniques to optimize drilling operations. Failure to adequately consider drilling risks can result in inefficient drilling operations and non-productive time (NPT). Although advanced drilling techniques may be expensive, they offer promising technical solutions for mitigating drilling risks. This paper aims to demonstrate the effectiveness of advanced drilling techniques in mitigating risks and improving drilling operations when compared to conventional drilling techniques. Specifically, the advanced drilling techniques employed in Buzurgan Oil Field, including vertical drilling with mud motor, managed pres

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