{"id":16091,"date":"2023-12-11T13:00:49","date_gmt":"2023-12-11T10:00:49","guid":{"rendered":"https:\/\/mng.uokufa.edu.iq\/archives\/16091"},"modified":"2023-12-11T13:00:49","modified_gmt":"2023-12-11T10:00:49","slug":"the-faculty-of-administration-and-economics-discusses-the-influence-of-administrative-capacity-on-the-relationship-between-the-tone-of-accounting-disclosure-and-the-appropriate-timing-for-issuing-fin","status":"publish","type":"post","link":"https:\/\/mng.uokufa.edu.iq\/en\/archives\/16091","title":{"rendered":"The Faculty of Administration and Economics discusses (the influence of administrative capacity on the relationship between the tone of accounting disclosure and the appropriate timing for issuing financial reports)"},"content":{"rendered":"<p dir=\"ltr\" style=\"text-align: justify\">A master&#8217;s thesis for student ( Yousef Fadhel Abdul Abbas ) discussed in the Faculty of Administration and Economics, University of Kufa, entitled &#8220;the influence of administrative capacity on the relationship between the tone of accounting disclosure and the appropriate timing for issuing financial reports -An applied study in a sample of listed companies in the Iraqi market for securities&#8221;.<br \/>\nThe research aims to study the nature of the relationship between the tone of accounting disclosure and the appropriate timing for issuing financial reports in industrial enterprise.<br \/>\nThe research shows a statisically significant relationship between Optimistic, pessimistic and neutral disclosure tone with the appropriate timing for issuing an annual financial reports and there is a statisically significant relationship between the optimistic, pessimistic and neutral disclosure tone with the appropriate timing for issuing the auditor\u2019s report.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A master&#8217;s thesis for student ( Yousef Fadhel Abdul Abbas ) discussed in the Faculty of Administration and Economics, University of Kufa, entitled &#8220;the influence of administrative capacity on the relationship between the tone of accounting disclosure and the appropriate timing for issuing financial reports -An applied study in a sample of listed companies in &hellip;<\/p>\n","protected":false},"author":6,"featured_media":16078,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[77,12,71],"tags":[],"class_list":["post-16091","post","type-post","status-publish","format-standard","has-post-thumbnail","","category-discussions","category-events","category-sci_activities"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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University of Kufa\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/University.of.Kufa\" \/>\n<meta property=\"article:published_time\" content=\"2023-12-11T10:00:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mng.uokufa.edu.iq\/wp-content\/uploads\/2023\/12\/IMG_0691.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1301\" \/>\n\t<meta property=\"og:image:height\" content=\"741\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Mohammed Ghassan\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@uni_of_kufa\" \/>\n<meta name=\"twitter:site\" content=\"@uni_of_kufa\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Mohammed Ghassan\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mng.uokufa.edu.iq\\\/archives\\\/16070#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mng.uokufa.edu.iq\\\/archives\\\/16070\"},\"author\":{\"name\":\"Mohammed Ghassan\",\"@id\":\"https:\\\/\\\/mng.uokufa.edu.iq\\\/#\\\/schema\\\/person\\\/0563a08ef738c7821ca15ac125ed9fef\"},\"headline\":\"The Faculty of Administration and Economics discusses (the influence of administrative capacity on the relationship between the tone of accounting disclosure and the appropriate timing for issuing financial reports)\",\"datePublished\":\"2023-12-11T10:00:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mng.uokufa.edu.iq\\\/archives\\\/16070\"},\"wordCount\":164,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/mng.uokufa.edu.iq\\\/archives\\\/16070#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mng.uokufa.edu.iq\\\/wp-content\\\/uploads\\\/2023\\\/12\\\/IMG_0691.jpg\",\"articleSection\":[\"Discussions\",\"Events\",\"Scientific activities\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mng.uokufa.edu.iq\\\/archives\\\/16070#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mng.uokufa.edu.iq\\\/archives\\\/16070\",\"url\":\"https:\\\/\\\/mng.uokufa.edu.iq\\\/archives\\\/16070\",\"name\":\"The Faculty of Administration and Economics discusses (the influence of administrative capacity on the relationship between the tone of accounting disclosure and the appropriate timing for issuing financial reports) - 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The study aims to clarify the concept, importance and types of big\u2026","rel":"","context":"In &quot;Discussions&quot;","block_context":{"text":"Discussions","link":"https:\/\/mng.uokufa.edu.iq\/en\/archives\/category\/sci_activities\/discussions"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/mng.uokufa.edu.iq\/wp-content\/uploads\/2024\/02\/3a2f9024-4549-4a87-89db-2cd0827b8051.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mng.uokufa.edu.iq\/wp-content\/uploads\/2024\/02\/3a2f9024-4549-4a87-89db-2cd0827b8051.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/mng.uokufa.edu.iq\/wp-content\/uploads\/2024\/02\/3a2f9024-4549-4a87-89db-2cd0827b8051.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/mng.uokufa.edu.iq\/wp-content\/uploads\/2024\/02\/3a2f9024-4549-4a87-89db-2cd0827b8051.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/mng.uokufa.edu.iq\/wp-content\/uploads\/2024\/02\/3a2f9024-4549-4a87-89db-2cd0827b8051.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":16043,"url":"https:\/\/mng.uokufa.edu.iq\/en\/archives\/16043","url_meta":{"origin":16091,"position":3},"title":"A faculty member participates in an international scientific conference in the Kingdom of Thailand","author":"Mohammed Ghassan","date":"December 4, 2023","format":false,"excerpt":"Professor Dr. Aqeel Al-Hasnawi, a lecturer from the Accounting Department, participated in the Third Global Conference on Entrepreneurship and Economics in the Age of Uncertainty, which was held in Thailand for the period from 15 to 11\/17\/2023. Al-Hasnawi participated in the research titled (Revenue Structure, Financial Stability, and Financial Performance\u2026","rel":"","context":"In &quot;Breaking news&quot;","block_context":{"text":"Breaking news","link":"https:\/\/mng.uokufa.edu.iq\/en\/archives\/category\/news\/news_brkng"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/mng.uokufa.edu.iq\/wp-content\/uploads\/2023\/11\/00a3d8cd-a62d-4704-9b86-ccf08715ff14.jpeg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mng.uokufa.edu.iq\/wp-content\/uploads\/2023\/11\/00a3d8cd-a62d-4704-9b86-ccf08715ff14.jpeg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/mng.uokufa.edu.iq\/wp-content\/uploads\/2023\/11\/00a3d8cd-a62d-4704-9b86-ccf08715ff14.jpeg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/mng.uokufa.edu.iq\/wp-content\/uploads\/2023\/11\/00a3d8cd-a62d-4704-9b86-ccf08715ff14.jpeg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":16705,"url":"https:\/\/mng.uokufa.edu.iq\/en\/archives\/16705","url_meta":{"origin":16091,"position":4},"title":"The College of Administration and Economics discusses (strategic leadership and its impact on sustaining of competitive advantage)","author":"Mohammed Ghassan","date":"March 5, 2024","format":false,"excerpt":"In the Faculty of Administration and Economics, University of Kufa, the research of the higher diploma to the researcher Ahmed Jalil Jihad, entitled with (strategic leadership and its impact on sustaining of competitive advantage), was discussed. The research aims to detail the strategic leadership in its dimensions and its impact\u2026","rel":"","context":"In &quot;Discussions&quot;","block_context":{"text":"Discussions","link":"https:\/\/mng.uokufa.edu.iq\/en\/archives\/category\/sci_activities\/discussions"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/mng.uokufa.edu.iq\/wp-content\/uploads\/2024\/02\/IMG_1495.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mng.uokufa.edu.iq\/wp-content\/uploads\/2024\/02\/IMG_1495.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/mng.uokufa.edu.iq\/wp-content\/uploads\/2024\/02\/IMG_1495.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/mng.uokufa.edu.iq\/wp-content\/uploads\/2024\/02\/IMG_1495.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/mng.uokufa.edu.iq\/wp-content\/uploads\/2024\/02\/IMG_1495.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":16955,"url":"https:\/\/mng.uokufa.edu.iq\/en\/archives\/16955","url_meta":{"origin":16091,"position":5},"title":"College of Administration, Administration and Economics participates in the activities of Najaf International Book Fair.","author":"Mohammed Ghassan","date":"March 25, 2024","format":false,"excerpt":"The Dean of the Faculty, Prof. Dr. Haider Jassim Al-Jubouri, and Dr. Wissam Nima Rajeeb, responsible of graduate employment unit in the college and a professor in the Department of Accounting, participated in the activities of Najaf International Book Fair in its third session for the period from 8 to\u2026","rel":"","context":"In &quot;News&quot;","block_context":{"text":"News","link":"https:\/\/mng.uokufa.edu.iq\/en\/archives\/category\/news"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/mng.uokufa.edu.iq\/wp-content\/uploads\/2024\/02\/420184779_898860385581875_5888965261558340033_n.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mng.uokufa.edu.iq\/wp-content\/uploads\/2024\/02\/420184779_898860385581875_5888965261558340033_n.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/mng.uokufa.edu.iq\/wp-content\/uploads\/2024\/02\/420184779_898860385581875_5888965261558340033_n.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/mng.uokufa.edu.iq\/wp-content\/uploads\/2024\/02\/420184779_898860385581875_5888965261558340033_n.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/mng.uokufa.edu.iq\/wp-content\/uploads\/2024\/02\/420184779_898860385581875_5888965261558340033_n.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"_links":{"self":[{"href":"https:\/\/mng.uokufa.edu.iq\/en\/wp-json\/wp\/v2\/posts\/16091","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mng.uokufa.edu.iq\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mng.uokufa.edu.iq\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mng.uokufa.edu.iq\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/mng.uokufa.edu.iq\/en\/wp-json\/wp\/v2\/comments?post=16091"}],"version-history":[{"count":0,"href":"https:\/\/mng.uokufa.edu.iq\/en\/wp-json\/wp\/v2\/posts\/16091\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mng.uokufa.edu.iq\/en\/wp-json\/wp\/v2\/media\/16078"}],"wp:attachment":[{"href":"https:\/\/mng.uokufa.edu.iq\/en\/wp-json\/wp\/v2\/media?parent=16091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mng.uokufa.edu.iq\/en\/wp-json\/wp\/v2\/categories?post=16091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mng.uokufa.edu.iq\/en\/wp-json\/wp\/v2\/tags?post=16091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}