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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
Wed Aug 03 2022
Journal Name
Chemical Methodologies
Synthesis and Characterization of New 1,3,4-Thiadiazole Derivatives Containing Azo Group from Acid Hydrazide and Studying Their Antioxidant Activity
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Publication Date
Sun Apr 12 2026
Journal Name
Experimental Heat Transfer
Thermal performance of open-cell copper metal foam heat sinks with different configurations and pore densities for electronics cooling
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Publication Date
Wed May 13 2020
Journal Name
Journal Of Plant Nutrition
Seed priming of sorghum cultivars by gibberellic and salicylic acids to improve seedling growth under irrigation with saline water
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An experiment was conducted in pots under field conditions during fall seasons of 2017 and 2018. This study aimed to improve a weak growth of seedlings under salt stress in sorghum. Three factors were studied. 1st factor was three cultivars (Inqath, Rabeh, and Buhoth70). 2nd factor was seed priming (primed and unprimed seed). Seed were primed by soaking for 12 hours in a solution containing 300 + 70 mg L−1 of gibberellic (GA3) and salicylic (SA) acids, respectively. 3rd factor was irrigation with saline water (6, 9 and 12 dS m−1) resulting from dissolving sodium chloride in distilled water in addition to control treatment (distilled water). Randomized complete block design was used with four replications. In both seasons: the results sh

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Publication Date
Thu May 21 2026
Journal Name
American Institute Of Physics Publishing
Synthesis, characterization and biological evaluation of some new Schiff bases derivatives derived from 4-formylphenyl-2-(2,3-dimethylphenylamino) benzoate
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New derivatives of Schiff bases were synthesized from the aldehyde derivative (Ma2) which was produced by reacting the mefenamic acid (Ma) with thionyl chloride to obtain the acid halide derivative (Ma1). Compound (Ma1) was dissolved in DMF and mixed with p-hydroxybenzaldehyde which was previously dissolved with pyridine to obtain the aldehyde derivative (Ma2). In the final step, derivatives of Schiff bases were synthesized by reacting the aldehyde (Ma2) with a number of different aromatic primary amines in the presence of glacial acetic acid to obtain the new derivatives Ma [3-10]. The new prepared compounds were characterized by melting points and with spectral data FT-IR, 13C-NMR and 1H-MNR (some of them). The vital effectiven

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Publication Date
Sun Oct 01 2017
Journal Name
13th International Symposium On Fiber-reinforced Polymer Reinforcement For Concrete Structures Frprcs 13
CFRP Repairing System at Openings in Reinforced Concrete T-Beams Cracked by Impact Loads
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Publication Date
Wed Mar 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
Salivary protein carbonyl and selected antioxidants in relation to dental caries among pregnant women
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Background: Pregnancy is a physiological condition that affects the general and oral health.It is also associated with an increase in oxidative stress, which may presispose to oral diseases including dental caries. Aim of the study: This study aimed to measure salivary protein carbonyl, glutathione peroxidase and selenium levels of women who are pregnant and their association with dental caries in comparison to non-pregnant women, and to find out the mostly affected biomarker of oxidative stress during pregnancy. Subjects, materials and methods: A cross-sectional research was performed for a samples of 30 pregnant and 30 non-pregnant women who were chosen from city of Baghdad's Primary Healthcare Centers. Both groups aged 25-30 years. In

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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
Sun Aug 31 2025
Journal Name
Journal Of Science In Medicine And Life
Serum Endothelial Specific Molecule 1(EMS 1) and Uric Acid Levels in Severe Preeclampsia
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Publication Date
Wed Oct 26 2022
Journal Name
Petroleum Science And Technology
Building 3D geological model using non-uniform gridding for Mishrif reservoir in Garraf oilfield
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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Developing an Immune Negative Selection Algorithm for Intrusion Detection in NSL-KDD data Set
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With the development of communication technologies for mobile devices and electronic communications, and went to the world of e-government, e-commerce and e-banking. It became necessary to control these activities from exposure to intrusion or misuse and to provide protection to them, so it's important to design powerful and efficient systems-do-this-purpose. It this paper it has been used several varieties of algorithm selection passive immune algorithm selection passive with real values, algorithm selection with passive detectors with a radius fixed, algorithm selection with passive detectors, variable- sized intrusion detection network type misuse where the algorithm generates a set of detectors to distinguish the self-samples. Practica

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