Information has been an integral part of firm success. Asymmetric information has been the main concern in successfully meeting firm objectives. This concern has been related to the need for more intense corporate governance and International Financial Reporting Standards (IAS, IFRS) as emphasized by recent studies and policymakers in some developing countries. Hence, the present study examines the integrative impact of corporate governance and International Financial Reporting Standards (IAS, IFRS) on the asymmetric information of the opinions of a sample of accounting academics and external auditors in Erbil city. The study uses four dimensions of corporate governance to predict the asymmetric information namely board of directors, audit committee, market mechanism and external audit. It has also used the survey method to obtain the primary data from the respondents by using survey questionnaires The researcher also used the mail method to distribute the survey questionnaires to selected respondents comprising auditors and academics. The study also used the SPSS to check the data reliability, validity and association among variables. The outcomes revealed that the corporate governance dimensions (i.e., board of directors, audit committee, market mechanism, and external audit and International Standards for Accounting (IAS, IFRS) implementation) have reduced the asymmetric information in firms. This study guides the policymakers in making policies related to reducing the asymmetric information by proper implanting International Financial Reporting Standards (IAS, IFRS) and effective corporate governance.
The objective of the study, entitled "Methods of News Writing on Kurdish Websites as Reflected on NRT and Kurdistan24's Websites," is to determine the level of attention Kurdish websites pay to security news in the Kurdistan Region and the role of Kurdish websites in presenting security information. Additionally, the research aims to determine the structure and linguistic aspects of news headlines.
Another objective of the study is to identify the forms used, such as images, videos, and graphics, in conjunction with news texts. The study also seeks to identify the sources on which Kurdish websites rely to publish security information and assess their relevance and official status about security issues concerning the Kurdistan Regional Government (KRG).
This research entails descriptive analysis, with the researcher employing the mapping form as the primary tool for data and information collection. Security news from Kurdish websites was identified as research communities, with NRT and Kurdistan24 serving as satellite research samples between 1/1/2022 and 31/12/2022. During this period, NRT published 356 news items, and Kurdistan24 published 423 news items, resulting in a total of 779 news items related to security.
The study yielded several conclusions, the most significant of which are as follows:
Linguistically, the headlines of security news on Kurdish websites vary to some extent, with a relatively balanced use of phrases. However, there are substantial differences in content and direction, with each website altering phrases according to its core message to achieve its specific purpose.
In terms of content and headlines, although a balanced approach ranks first at 46.04%, and bias ranks third at 14.63%, the latter figure remains relatively high for security news, which is one of the most sensitive areas of news reporting.
