volume 4 Issue 3 IJAIEM _Repaired_.pdf

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International Journal of Application or Innovation in Engineering& Management (IJAIEM)Web Site: www.ijaiem.org Email: [email protected]

Volume 4, Issue 3, March 2015 ISSN 2319 - 4847

Volume 4, Issue 3, March 2015 Page 1

ABSTRACT

Denial-Of-Service (DOS) is one of the most important attacks that a hacker can make in a computer network and

exposes the vulnerability in the same. In Denial-Of-Service attack the attacker makes the resources unavailable to

the legitimate users in the computer network by making the resources busy. So, even after being a legitimate user in

the network, one cannot use that specific service which has been allotted to him by the network administrator. This

type of attack can be stopped by using a device or software application called as Intrusion Detection System

(IDS).IDS is a device that monitors network or system for malicious activities and produces reports to a

management system regarding the same.There are generally two categories of IDS: misuse detection and anomaly

detection.In this project we will be using a Genetic Algorithm (GA) based approach which will generate rules to

detect DOS attacks. The GA will be trained on KDD (Knowledge discovery and data mining) cup 99 dataset to

generate a rule set that can detect DOS attacks. The rule is applied on IDS system which has a function of data

encryption for protecting packets from intruders.

Keywords: Denial of Service, Intrusion Detection System, Genetic Algorithm, KDD.

1.INTRODUCTION

Internet is growing at a remarkable rate in recent years, not just in the terms of size, but also in the term of the services provided. While we are benefiting from the ease that new technology has brought us, computer systems are exposed tocomplex security threats. With the rapid expansion of Internet in recent years, computer systems are facing increasednumber of security threats. Regardless of numerous technological innovations for computer security, it is nearlyimpossible to have a completely secured system. Hence it has become necessary to use an Intrusion Detection System(IDS) which monitors network traffic and identifies network intrusions such as anomalous network behaviors,unauthorized network access and malicious attacks to computer systems. IDS is a tool that monitors events occurring in

a computer system or network and analyzes them for signs of security threats. Intruders can be divided into two groups,external and internal. The external intruders are those who do not have any authorization for accessing the system andwho attack by using different attack techniques. The internal intruder refers to those who have access permissions andwish to perform unauthorized activities. There are generally two categories of IDSs: misuse detection and anomalydetection. The misuse detection system performs the detection of intrusions through a matching with known patterns,and the anomaly detection system detects systems identify deviations from normal network behaviors and alert for

potential unknown attacks.

2. EXISTING SYSTEM FOR DETECTING DOS ATTACKS

Presently there are number of systems used for detecting DOS attacks. All of them have certan drawbacks compared toour proposed system. They are as follows-

i)OSSIM:OSSIM (Open Source Security Information Management) is an open source security information and event

management system, integrating a selection of tools designed to aid network administrators in computersecurity. OSSIM is intended to give security analysts and administrators a view of all the security-related aspects oftheir system, by combining log management and asset management and discovery with information from dedicatedinformation security controls and detection systems. This information is then correlated together to create contexts tothe information not visible from one piece alone.

ii) OSSEC: OSSEC is a free, open-source host-based intrusion detection system (HIDS). It performs log analysis,integrity checking, Windows registry monitoring, rootkit detection, time-based alerting, and active response. It providesintrusion detection for most operating systems, including Linux, Mac OS, Solaris and Windows. OSSEC has acentralized, cross-platform architecture allowing multiple systems to be easily monitored and managed. It was written by Daniel B. Cid and made public in 2004.iii) Snort: Snort is a free and open source network intrusion prevention system (NIPS) and network intrusion detectionsystem (NIDS) created by Martin Roesch in 1998.Snort is now developed by Source fire, of which Roesch is the

Denial-Of -Service Attack Detection Using KDD

Prof. Pankaj Salunkhe1,Mayur Shishupal

2

1 Head of Department (Electronics & Telecommunication Engineering), YTIET, Bhivpuri [MH], India

2 Pursuing Master of Engineering in Electronics & Telecommunication, YTIET, Bhivpuri [MH], India


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iv)podDoS: Some systems will react in an unpredictable fashion when receiving oversized IP packets. Possiblereactions include crashing, freezing, and rebooting.

v)smurfDoS: In this attack, the perpetrator sends an IP ping (or "echo my message back to me") request to areceiving site The ping packet specifies that it be broadcast to a number of hosts within the receiving site's localnetwork. The packet also indicates that the request is from another site, the target site that is to receive the denialof service. (Sending a packet with someone else's return address in it is called spoofing the return address.) The

result will be lots of ping replies flooding back to the innocent, spoofed host. If the flood is great enough, thespoofed host will no longer be able to receive or distinguish real traffic.vi) teardropDoS:This type of denial of service attack exploits the way that the Internet Protocol (IP) requires a

packet that is too large for the next router to handle be divided into fragments. The fragment packet identifies anoffset to the beginning of the first packet that enables the entire packet to be reassembled by the receiving system.In the teardrop attack, the attacker's IP puts a confusing offset value in the second or later fragment. If thereceiving operating system does not have a plan for this situation, it can cause the system to crash.

4.2 IN THE DATASET,THE ATTRIBUTE/VALUES ARE


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5. GENETIC ALGORITHM USED IN RULE SET CREATION

A Genetic Algorithm (GA) is a programming technique that mimics biological evolution as aproblem solving strategy[7]. It is based on Darwinian’s principle of evolution and survival of fittest to optimize a population of candidatesolutions towards a predefined fitness [6].GA uses an evolution and natural selection that uses a chromosome-like datastructure and evolve the chromosomes using selection, recombination and mutation operators [6]. The process usually begins with randomly generated population of chromosomes, which represent all possible solution of a problem that are

considered candidate solutions. From each chromosome different positions are encoded as bits, characters or numbers.These positions could be referred to as genes. An evaluation function is used to calculate the goodness of eachchromosome according to the desired solution; this function is known as “Fitness Function”. During the process ofevaluation “Crossover” is used to simulate natural reproduction and “Mutation” is used to mutation of species [6]. Forsurvival and combination the selection of chromosomes is biased towards the fittest chromosomes. When we use GA forsolving various problems three factors will have vital impact on the effectiveness of the algorithm and also of theapplications [9]. They are: i) the fitness function ii) the representation of individuals; and iii) the GA parameters. Thedetermination of these factors often depends on applications and/or implementation [7][13][14].Basic working of a genetic algorithm is shown below:

6. CONCLUSION

This paper mainly focuses on stopping DOS attack in a network using rules set created by Genetic algorithm on KDDCUP 99 dataset. The rules set are then applied on IDS. If an intruder or hacker tries to enter the network ,the IDSchecks for the rule set created .And if the rule set gets matched the attack is detected.

REFERENCES

[1] Mostaque Md. Morshedur Hassan “Network Intrusion Detection System Using Genetic Algorithm and FuzzyLogic”, International Journal of Innovative Research in Computer and Communication Engineering September2013

[2]

KDD-CUP, Task Description, http://kdd.ics.uci.edu/databases/kddcup99/task.html, 1999.

[3]

KDDCup, Tasks, http://www.kdd.org/kddcup/index.php?section=1999&method=task, 1999.[4]

KDD Cup, Data, http://www.kdd.org/kddcup/index.php?section=1999&method=data, 1999.[5]

AnupGoyal, Chetan Kumar, “GA-NIDS: A Genetic Algorithm based Network Intrusion Detection System”, 2008.[6] Vivek K. Kshirsagar, Sonali M. Tidke& Swati Vishnu “Intrusion Detection System using Genetic Algorithm and

Data Mining: An Overview, International Journal of Computer Science and Informatics[7] Mohammad SazzadulHoque, Md. Abdul Mukit, Md. Abu NaserBikas “AN IMPLEMENTATION OF INTRUSION

DETECTION SYSTEM USING GENETIC ALGORITHM”, International Journal of Network Security & ItsApplications (IJNSA), Vol.4, No.2, March 2012

[8]

SecTools.Org: Top 125 Network Security Tools; http://sectools.org/tag/ids/[9]

Snort (software); http://en.wikipedia.org/wiki/Snort_%28software%29[10]

Suricata (software); http://en.wikipedia.org/wiki/Suricata_(software)[11] The Bro Network Security Monitor; http://bro-ids.org/


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[12] CERT. Denial of Service Attacks. http://www.cert.org/tech tips/denial of service.html[13] Emma Ireland “Intrusion Detection with Genetic Algorithms and Fuzzy Logic’[14] Mr. AnuragAndhare, Prof. Arvind BhagatPatil “ Denial-of-Service Attack Detection Using Genetic-Based

Algorithm”[15]

A.A. Ojugo, 2A.O. Eboka, 3O.E. Okonta, R.E Yoro, F.O. Aghware “Genetic Algorithm Rule-Based IntrusionDetection System (GAIDS)”


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ABSTRACT

This study examines the timeliness of half-yearly financial reports published by companies listed on the Amman Stock

Exchange (ASE). In addition, this study determining the association between timeliness and attributes of companies (namely

size, profitability, growth, age, leverage, audit firm size, and market listing status). An analysis of 193 half-yearly financial

reports ended on 30 June 2013 reveals that all, except seven companies reported within an allowable reporting lag of one

month. However, a large number of companies were making the most of the time given to announce their half-yearly reports.

The study also provides evidence that there is a significant association between profitability, growth, age, and market listing

status and timeliness. No significant association was evidenced between size, leverage, and audit firm size and timeliness.

Plausible explanations for these findings are provided. The findings may provide some implications for research regarding the

timeliness of financial reporting in Jordan.

Keywords: Timeliness, reporting lag, interim financial reports, half-yearly financial reporting.

1.INTRODUCTION

The accounting disclosure is defined as efforts to provide accounting information, and this professional job is normally performed by accountants. The accounting disclosure is very important for all stakeholders as it provides them with thenecessary information to reduce the uncertainty and helps them to make suitability economic and financial decisions.Informed data of corporate report for example is vital for economic stability and the promotion of sustained levels ofhigh quality investment by corporation. This is achieved through the preparation of financial reports.The annual financial reports published by companies are considered one of the most important sources of informationdue to the diversity of information contained in these reports. Though, the financial reports are generally able to provide important information, sometimes the data provided may not be useful enough to meet the needs of some beneficiaries like investors and creditors who need continually updated information regarding activities of companies atthe appropriate time of the fiscal financial year.

As a result of various developments taking place within the economic activities, and the increasing importance ofrelevance as being a major characteristic of accounting information, the demand for developing methods of preparingand displaying financial reports that are relevant are on the rise (Turkey, 1993). Namely, the examples of thesemethods are: segment financial reports, multi-purpose financial reports, interim financial reports, and employeefinancial reports.In order for financial statements to be relevant, they should have a number of characteristics. One of the most importantcharacteristics is timeliness. In a dynamic business environment, financial information must be available on a timely basis so that sound and effective investment decisions can be made Error! Bookmark not defined.. The need fortimeliness in financial reporting is recognized by both the accounting profession and the Securities and ExchangeCommission (SEC) statement NO.4 of the Accounting Principles Board 1970 which specifies timeliness as one of theobjectives of accounting (Givoly & Palmon, 1982).To satisfy the need for timely financial information, and to improve the timeliness of financial information, interimfinancial reports (IFRs) are normally issued. Interim financial reports are prepared for periods less than a year: forexample this could be on a semi-annual (half-yearly), quarterly, or a monthly. In some countries like the United Statesof America (USA), Canada, Brazil, Mexico, China, Malaysia, Taiwan, Thailand, and Saudi Arabia, companies prepareinterim financial reports quarterly. Meanwhile in countries like the UK, Japan, and Australia companies are required to prepare interim financial reports half-yearly (Ku Ismail, 2003).Disclosure of information from the interim financial reports (IFRs) has been mentioned briefly above is an importantsource of information to investors and creditors. IFR provides them with updated information on the well-being of therespective companies continuously. Therefore, evidently today, various stock exchanges around the world requirecompanies to prepare interim financial reports, with the objective to providing important stakeholders (employees,shareholders, investors, the public, etc.) with timely and high quality financial information to help them in makinginformed financing and investing decisions (Ku Ismail, 2003).Since Oct 2004, companies listed on the Amman Stock Exchange (ASE) in Jordan are required to prepare interimreports. However, the frequency of reporting is different between the listed companies on the First-market, and those on

Company Attributes and the Timeliness of

Interim Financial Reporting In Jordan

Saqer Sulaiman Yousef AL-Tahat

Jerash University, 26150 Jerash, Jerash, Jordan


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the Second-market. The First-market companies are required to prepare interim financial reports quarterly, and thesecond-market companies are required to prepare interim financial reports semiannually, or half-yearly. This study willexamine interim reporting (half-yearly) of Jordanian companies listed on both markets.

2.HISTORICAL DEVELOPMENT OF INTERIM FINANCIAL REPORTS IN JORDAN

In Jordan, the requirement for interim financial reporting was contained in the Securities law No. 23 of the year 1997.

The application of this law began on 15 May 1997, which required every issuer company to provide reports that shouldinclude the balance sheet, the profit and loss account, the cash flow statement, and the required explanatory notes.Details regarding the interim reports came in the "Disclosure Instructions for Issuing Companies, AccountingStandards and Auditing Standards No. (1) of the year 1998," issued by the Jordan Securities Commission Paragraph(A) of this article states that the companies should prepare interim reports on a semi-annual base. Applied as of 1September 1998. This report includes:

the balance sheet;

the profit and loss account;

changes in shareholders’ equity;

the cash flow statement;

the required explanatory notes;

the Company auditor’s report which shall include an affirmation that the records and financial statements have been audited consistently with the audit standards adopted by these Instructions; and

a brief summary comparison of the results of the Company’s activities for the period with earlier set plans.

In 2002, Jordan Securities Commission issued the Securities Law No. 76 of 2002 which did not include any change tothe previous law with respect to the interim financial reports No. 23 of the year 1997. In 2002 the "Instructions ofIssuing Companies Disclosure, Accounting and Auditing Standards for the year 2004", was also issued by virtue ofarticle (12/Q) of the Securities Law No.76 for the year 2002, which is currently applied and contained the same provisions with respect to the interim reports.In 2004 the Amman Stock Exchange issued the "Directives for Listing Securities on the Amman Stock Exchange for

the year 2004" regulations, issued by virtue of the provisions of Article 72 of the Securities Law No. 76 of 2002. In paragraph 15 of these regulations, it specified the type of information that the companies listed in the ASE must provide, the periods of providing this information, and the deadlines for providing it. A notable change that theseregulation states is the requirement for the First Market companies to provide a quarterly reports in addition to theannual and bi-annual reports required for all companies. These regulations were applied since 1 July 2004. Article (15)

A.

Companies listed on the ASE shall undertake to provide the ASE with the reports, statements and information statedhereunder:

1)

The Company's annual report which includes the board report, the financial statements and the auditors' report,within three months at the most of the end of its fiscal year.

2)

Half-yearly report with a comparison with the same period of the previous fiscal year, including the financialstatements reviewed by the Company auditors, within one month of the end of its bi-annual fiscal year.

B. A Company listed on the First Market must provide the ASE with a quarterly report reviewed by its auditors andcompared with the same period of the previous fiscal year, within one month of the end of the relevant quarter.

The preparation of interim financial reports is mandatory for Jordanian listed companies. Companies that do not issueIFRs would face the penalty imposed on violators of the Securities Low No.76 of 2002. Article (110) states that; Any person who violates the provisions of this Law or the regulations, instructions or decisions issued pursuant thereto shall be subject to a fine of not more than one hundred thousand (100,000) Dinars, in addition to a fine of not less than twicethe amount, and not more than five times the amount, of profit made or loss avoided by the person committing theviolation.

3.LITERATURE REVIEW

One of the earliest studies in the US was undertaken by Zeghal (1984). The researcher conducted a study in the US todetermine the effect of timeliness on the informational content of interim and annual financial reports. The analysis


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was chiefly motivated by the characteristics of the two types of information and the differences in the regulations, andthe rules which govern their disclosure.According to the study results, accounting reports with shorter delay have a higher informational content than thosewith longer delay. At the time of release to the capital market, the effect of delay on the information content seems to bemore significant in the case of the interim rather than the annual financial reports. This may be explained by the majorcharacteristics which differentiate the information contained in the interim financial reports from that contained in the

annual financial reports, and the differences in their role in the investor's decision process.Bowen, Johnson, Shevlin, and Shores (1992) documented that US firms with bad news announced earnings later thanexpected while firms with good news announced earnings earlier than expected. They argued that managers have anincentive to minimize the adverse reaction of stakeholders to bad news, thus delaying the announcement of bad news.The 'unexpected' time lag was measured as the time lag of the same quarter of last year minus time lag of this year'squarter. As far as the content is concerned, the news is considered bad when the unexpected return is negative and goodwhen the unexpected return is positive.Butler et al. (2007) examined how the frequency of interim financial reporting affects earnings timeliness, the speedwith which accounting information is impounded into price based on a sample of 28,824 reporting-frequencyobservations from 1950 to 1973.They found little evidence of a difference in either intra period, or long-horizon timeliness, between firms reportingquarterly and those reporting semiannually, even after controlling for self-selection. They found that the increase inreporting frequency had no statistically significant effect on long-horizon timeliness for mandatory increases. Resultsindicate that, after the switch, voluntary increasers tend to recognize bad news more quickly, but experience no change

in the timeliness of good-news recognition.In the UK, Hussey and Woolfe (1998) compared various features of the interim financial reports of the companies prepared between the years of 1992 and 1997. By examining the changes in the content and timing of issue of theinterim financial report, the study elicited that more companies in the UK were issuing their interim financial reportswithin 90 days in 1997 than in 1992. The average time lag improved from 68.7 days in 1992 to 62.4 days in 1997. Theaverage financial reporting lags are however longer than that reported by the working committee of Coopers andLybrand (1992). The difference in results is due to the different samples used in the studies. However, the averagenumber of days reported by Hussey and Woolfe is close enough to the 60 days as recommended by the ASB guidelinesissued in 1997.In Malaysia Ku Ismail and Chandler (2004) examined the timeliness of quarterly financial reports published bycompanies listed on the Kuala Lumpur Stock Exchange (KLSE). This study also extended prior research bydetermining the association between timeliness and each of the following company attributes – size, profitability,growth, and capital structure. An analysis of 117 quarterly financial reports ended on 30 September 2001 was run.Of the 117 companies, they found only one company (0.9%) reported after the due date, and the financial reporting lag being 64 days. This means that the overall compliance rate was very high (99.1%). Evidently, the financial reportinglag of companies in this study was between 32 and 64 days with a mean and median of 55.7 days and 58 days,respectively. This implies that, on average, companies reported about 5 days before the due date. The study also provides evidence that there is a significant association between timeliness and each of the four company attributes, andthe association supported the hypothesis of the study.Ibrahim, Ayoub, and Che Ahmad (2004) examined the issue of timeliness of interim financial reporting. The objectivesof this research are to examine the timeliness of interim financial reports and to analyze the level of compliance asrequired by KLSE Listing Requirements. In addition, this research also investigated whether listed companiesvoluntarily purchase audit services for the interim financial reports as they might add value to the information. Otherfactors, such as, the industry and ownership structure are also examined. Finally, this study investigated theenforcement actions by KLSE for late submission of quarterly financial reports and provides evidence on the practice ofinterim financial reporting among listed companies in Malaysia.The sample was selected from the KLSE main board companies with financial year end in 2002. Only companies with

four interim financial reports during the accounting period were included in the sample. An analysis of 217 interimfinancial reports was runThe result of this research shows that majority of the companies comply with the two month requirement by KLSE.Most of the companies submitted their interim financial reports within 54 to 57 days. However there are a smallnumber of companies (only 0.96%) which did not comply with this requirement. The results also show that there areinterim financial reports that have been audited even though it is not required and most of them are from quarter fourreports. The study shows that companies with Big Five auditors seem to be more efficient in term of timeliness of theirinterim financial reports. Companies which have their interim financial reports audited are companies with Big Fiveauditors and they also submit their interim financial report earlier. This shows that international reputable auditorshave a positive effect on the timeliness of interim financial reporting. Further, more comparisons between submissionlag and ethnic majority of companies' board of directors expose that there are difference between foreign controlled


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companies and local companies. Similarly, different industries may also affect the timeliness of interim financialreporting. This could be due to the complex nature of certain industries over the others.Boritz and Liu (2006) examined the determinants of the timeliness of quarterly financial reporting in Canada. Theyhypothesized that interim financial statements were released more promptly by companies with a high transparency ofinformation environment than firms with a low transparency of information environment. They also hypothesized thatfirms with significant agency problems were more likely to delay the disclosure of their interim financial statements

than firms with less agency problems.The sample consisted of 400 randomly selected Canadian companies that publicly released their 2005 Q1 financialstatements on SEDAR. They then merged the original sample of 400 companies with the electronic database, Canadian portion of Compustat North American, and generate the final sample of 266 companies after deleting companies whichhave missing data in Compustat for the calculation of variables used in the analysis.The study provided evidence that firms’ information environment and agency problems were related to the timeliness ofquarterly financial reporting. More interestingly, they found that firms that do not have their interim financialstatements reviewed by their auditors are less timely in releasing their interim financial statements than firms havingtheir interim financial statements reviewed. The findings suggest that firms may perceive the disclosure of no auditreview as a negative signal to market participants and thus intentionally delay that disclosure.IKA and REGINA (2011) the researchers analyzed timeliness of financial reporting in Indonesia. In this studytimelines of financial reporting are measured by audit lag and reporting lag. This study utilized an unbalanced panel of700 firm-years of companies listed on the Indonesia Stock Exchange during the period 2007-2009. The mean of auditlag is 74 days and the mean of reporting lag is 94 days. It is found that corporate governance and audit opinion

negatively affect both audit lag and reporting lag, whereas firm size positively affects audit lag and reporting lag. Debtratio only negatively affects reporting lag. Auditor’s firm, profitability, price earnings ratio and dividend payout ratiodo not significantly affect either audit lag or reporting lag. Inter-industry analysis of audit lag and reporting lagreported that the financial industry has the shortest audit lag and reporting lag. The trade, service and investmentindustries have the longest audit lag whereas the property, real estate and building construction industries have thelongest reporting lag.Iyoha (2012) examined the impact of company attributes on the timeliness of financial reports in Nigeria based on asample of 61 companies’ annual reports for the years 1999-2008. The data were analyzed and results estimated usingOrdinary Least Square (OLS) Regression which was complimented with the panel data estimation technique. Thefindings reveal that the age of company is the major company attribute that influences the overall quality of timelinessof financial reports in Nigeria. It was also observed that there is a significant difference in the timeliness of financialreporting among industrial sectors in Nigeria. The banking sector is found to be timelier in financial reporting. Thoughthe results suggest that regulations are not enough to ensure that the quality of financial reports are timely in Nigeria,reporting lag may however be reduced by the existence and strict enforcement of rules and regulations of regulatory bodies.

4.HYPOTHESIS DEVELOPMENT

This section discusses the association between timeliness and company attributes; size, profitability, growth, age,leverage, audit firm size and market listing status. Some of the researchers studied the relationship between timeliness of a financial report and specific attributes of acompany. The majority of studies concentrated on annual financial reports, and a few of them on interim financialreports. By reviewing previous studies, the most frequently examined characteristics have been company size, profitability, growth, capital structure, and age of company.This study hypothesizes that timeliness is associated with size, profitability, growth, age, leverage, audit firm size, andmarket listing status. Following is the discussion on each of the independent variables that are hypothesized to beassociated with the timeliness.Size of CompanyOne of the characteristics that are often associated with the financial reporting lag of a financial report (annual orinterim report) is the size of a company. Ku Ismail & Chandler (2004, p.8) assert that:Large companies are often argued to be early reporters for several reasons. First, large companies are often associatedwith having more resources, more accounting staff, and more advanced accounting information systems compared totheir smaller counterparts. All of these attributes should aid companies in faster reporting. Secondly, larger companiesare more in the eyes of the public. Specifically, large companies are likely to be followed by a large number of analystswho usually expect timely information to confirm and revise their expectations. Large companies are thus under greater pressure to announce their reports on a timely basis to avoid speculative trading of their shares.Size has been found to be, in most studies, a very significant variable, with an inverse relationship between size ofcompany and timeliness in annual financial reports (Al-Ajmi, 2008; Al Jabr, 2006; Davies & Whittred, 1980; Dogan,Coskun, & elik, 2007; Dyer & McHugh, 1975; Iyoha, F.O 2012; IKA Merdekawati & Regina 2011; Karim, Ahmed, &


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Islam, 2006; Mahajan & Chander, 2008; Owusu-Ansah, 2000) and in interim financial reports (Ku Ismail & Chandler,2004).Based on the above findings, this study hypothesizes that:H1: Larger companies take shorter time to publish their half-yearly financial reports compared with smallercompanies.Company Profitability

Profitability is expected to influence a company’s timely reporting behavior. Companies with successful results willreport more quickly than those with failing operations or that has sustained losses. This is because profitabilitymeasures a company’s efficiency of operations (Owusu-Ansah, 2000). Therefore, the profitability of a company has been hypothesized to be a significant associated with time lag.Based on signaling theory, by delaying the bad news, management is giving its shareholders a “silent signal” and theopportunity to divest themselves of the firm’s shares before the information reaches the market. Similarly, announcinggood news early will ensure that it is not pre-empted by other sources. The stakeholder theory also suggests that in theabsence of an opportunity to hide bad news because of mandatory disclosure requirements, managers have the incentiveto delay its release (Ku Ismail & Chandler, 2004).A majority of studies have shown a negative and significant association between profitability of company and financialreporting lag in annual financial reports (Abdullah, 2006; Al-Ajmi, 2008; Al Jabr, 2006; Bowen et al., 1992; Conover,Miller, & Szakmary; 2008; Dogan et al., 2007; Haw, Qi, & Wu, 2000; Iyoha, F.O 2012; Owusu-Ansah, 2000), and ininterim financial reports (Ku Ismail & Chandler, 2004). On the other hand, only a few studies have documentedinsignificant association between profitability of company and timeliness in annual financial reports. (e.g. Davies &

Whittred, 1980; Dyer & McHugh, 1975; IKA Merdekawati & Regina 2011; Mahajan & Chander, 2008).Based on the above theoretical and empirical argument, this study hypothesizes that:H2: Higher profitability companies take shorter time to publish their half-yearly financial than lower profitabilitycompanies.Company GrowthGrowth of company, like profitability is expected to influence a company's timely reporting behavior. In this case, thetheoretical arguments to suggest that company profitability is able to help companies publish their financial reports in atimely manner are compatible here (see for example, Ku Ismail & Chandler, 2004). Indeed, previous studies haveshown a significant relationship between growth of company and time lag in interim financial reports (Ku Ismail &Chandler, 2004). Hence, this study offers the following hypothesis:H3: Higher growth companies take shorter time to publish their half-yearly financial reports than lower growthcompanies.Age of Company

Owusu-Ansah (2000) proposed that promptness in financial reporting by a company is influenced by its age (i.e. itsdevelopment and growth). This proposition is based on the learning curve theory. The theory suggests that a reductionin reporting time would occur as the number of annual financial reports produced is increased. As a company continuesand its accountants learn more, the 'teething problems' which would cause unusual delays are minimized. As a result,an older, well-established company is likely to be more proficient in gathering, processing and releasing informationwhen needed because of learning experience gained over many years of existence. In short, older firms might haveimproved their financial reporting practices over time. Consequently, Owusu-Ansah (2000) managed to document asignificant negative relationship between age of company and time lag (financial report lag).However, a few other studies (e.g. Al Jabr, 2006; Mahajan & Chander, 2008) found no association between age ofcompany and timeliness in annual financial reports.But despite some evidence that company age did not influence timeliness, the present study however argues that thecontrary is true, based on the theoretical arguments posed above. Hence, based on this argument the hypothesis isformulated:H4: Older companies take shorter time to publish their half-yearly financial reports than younger companies. Leverage

of CompanyThe leverage of a company is also expected to have an influence on timeliness as iterated by Ku Ismail and Chandler(2004), who noted that:there are two competing views in the literature concerning the association. One view suggests that highly leveragedfirms report faster than the lowly leveraged firms. Based on agency theory, this view contends that higher monitoringcosts would be incurred by firms that are highly leveraged. Because high-leveraged firms have the incentive to investsub-optimally, debt holders normally include clauses in debt contracts to constrain the activities of management (Jensenand Meckling, 1976). Another view holds that highly leveraged firms report more slowly than the lowly leveragedfirms (p. 11).The majority of previous studies have shown a negative and significant association relationship between leverage ofcompany and timeliness in annual financial reports (Al-Ajmi, 2008; Al Jabr, 2006), and in interim financial reports(Ku Ismail & Chandler, 2004). Abdullah (2006) found a positive association between timeliness of reporting and


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leverage, in annual financial reports. Mahajan and Chander (2008), however, found that leverage did not significantlyinfluence the financial reporting lag.Based on the theoretical argument and the majority of previous research, this study hypothesizes that:H5: Lower leverage companies take shorter time to publish their half-yearly financial reports than higher leveragecompanies.Audit Firm Size

In general, audit firm rotation is expected to reduce the timeliness of audit completion as the successive audit firms areforced to build up client-specific knowledge from scratch. Therefore, those audit firms are bounded to incur significantstart-up time and costs to become adequately acquainted themselves with clients’ businesses and operations (Lai &Cheuk, 2005).Bamber, Bamber, & Schoderbek (1993) investigated the determinants of the length of time auditors require to completethe audit or audit report lag (ARL). They found that regarding audit structure, the results showed that greater structuregenerally led to longer audit report lags, but that accounting firms with greater structure also reacted more quickly tounanticipated events. Some of studies (IKA Merdekawati & Regina 2011; Iyoha, F.O 2012; Mahajan and Chander2008) found audit firm size to show negative and significant relationship to financial reporting lag in annual financialreports. Being audited by big six audit firms, companies would take less time in releasing information. Turel, Asli(2010) found a positive association between timeliness of reporting and leverage, in annual financial reports. On theother hand, Al-Ajmi (2008) found no evidence to support the effect of accounting complexity or auditor type (Big Fouror non-Big Four) on timeliness.Hence based on the above theoretical and empirical evidence, this study hypothesizes that:

H6: Larger audit firms take shorter time to publish their half-yearly financial reports than smaller audit firms. MarketListing StatusAs explain earlier, the Amman Stock Exchange has two separate tiers of stocks that are traded. They are the firstmarket and the second market. However, the frequency of financial reporting is different between companies listed onthe first-market, and those on the second-market. The first-market companies are required to prepare interim financialreports quarterly and the second-market companies are required to prepare interim financial reports half-yearly.Because first market firms are required to prepare quarterly financial reporting, the reporting of a half-yearly financialreport is expected to be faster. This is because a lesser information is to be gathered since the preparation of the firstquarterly financial report. Further, since the first market is required to prepare quarterly financial reporting, the preparation of the interim financial reporting (quarterly or half-yearly) is a routine to them. Thus the first marketcompanies are expected to publish the reports faster.Furthermore, since shares of the First Market firms are more likely to be actively traded than those of the SecondMarket, it is expected that the first market firms will issue the interim financial reports faster. Based on ASE listed

requirements, first market companies are bigger in size, more profitable, and have a larger number of shareholders.Hence, they are expected take a shorter time to issue the half-yearly financial reports.As cited by Owusu-Ansah (2000) found a statistically significant difference in timely reporting between companieslisted on either the New York Stock Exchange or the Over-the-Counter market, and those listed on the American StockExchange. Ashton, Willingham, and Elliott (1987) examined the association between audit delay and fourteen clientspecific variables. They found that listing status is one of the variables that are significantly associated with audit reportlag.Based on the above discussion and the findings of previous studies, this study hypothesized the following:H7: First market companies take shorter time to publish their half-yearly financial reports than the second marketcompanies.The Model Based on the above discussion, the following model is developed to predict timeliness:TIML = α + β1 LNSIZE + β2 PROF + β3 GRO + β4 AGE + β5 LGLEVE + β6 AFSIZE + β7 MLS + ε Where:

TIML = timeliness, measured by financial reporting lag; the time interval between the end of thereporting period and the date the financial statements are issued;

LNSIZE = company size, measured by natural log of total assets;

PROF = company profitability, measured by return on equity (i.e. net income to owners' equity);

GRO = company growth, measured by the percentage change in net sales;

AGE = age of a company;

LGLEVE = leverage of a company, measured by log of ratio of debt to total assets;


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AFSIZE = audit firm size, classified as big firm (big 4 or local firms with international affiliations) andsmall firms (local firms without international affiliations), where "1" big firm, "0" small firm;

MLS = Market listing status, measured by company listed in the first market or second market, where"1" first market, "0" second market;

α and βi= constant; and

ε = disturbance term.

5.RESEARCH METHODOLOGY

5.1 Sampling of Quarterly Reports

The companies are divided in to three sectors: industrial, services, and financial sector. The number of listed companiesare 235 Companies where industrial sector companies comprise of 69 companies with the percentage of (29%), 124services sector companies (including diversified financial services and real estate) which represent 53% from the entirecompanies participated in the study,, and 42 companies represented the financial sector (banks and insurancecompanies) with the percentage of 18%.This study will be applied on these two of sectors, namely, the industrial and services sectors. Together, these twosectors make 82% of the Jordan listed companies which represent the largest share in the financial investment, andachieve the largest contribution to the economic development. In addition to, the financial sector has special

regulations.5.2 Measuring TimelinessThere are two aspects of timeliness where interim financial reporting is concerned: the frequency of the reports and thefinancial reporting lag (time lag). In this study, timeliness was measured by the financial reporting lag, that is the timeinterval between the end of the reporting period and the date the financial statements are issued. This study determinedthe actual number of days a company takes to announce the half-yearly financial report; relatively, the higher thenumber of days a company takes to make the announcement, the lower the quality of reporting is deemed to be. Theannouncement date for each company's half-yearly financial report is available from the half-yearly financial reports oron the JSC website.5.3 Data Analysis 5.3.1 The Timeliness in the Half-Yearly Financial Reports In this study, timeliness of a half-yearly report refers to the reporting lag; the time interval between the end of thereporting period and the date the financial statements are issued. The maximum allowable reporting lag for companiesin Jordan is one month. This study determines whether companies adhered to the reporting lag requirement. Out of the

193 companies, twenty companies (10.4 percent) reported after the due date. This means that the compliance rate washigh, where 89.6 percent of the companies complied with the regulation. Where, the financial year end on 31/12, thehalf-yearly period ends on 30/6 for all companies.

The reporting lags of companies in this study lie between 17 and 120 days with a mean and median of 30 days and 29days respectively. This implies that on average companies reported about one day before the due date. The distributionof the reporting lags of companies can be observed in Table 1.

Table 1: Distribution of reporting lags

Frequency percentage

Within 3 weeks (21 days) 5 2.6

22 – 28 days 74 38.3

29 - 30 days 62 32.1

One month or 31 days ( due date) 32 16.6

More than one month 20 10.4

Total 193 100

Although most companies reported by the due date, quite a large number of companies took as long as they are allowedto submit their reports. Whether these companies could have published the reports earlier but tend to delay them, orthey really need such time interval to issue the reports is unknown. As shown in Table 1, 32 companies (16.6 percent)


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reported exactly on the due date (31 July 2013) where the other 20 (10.4 percent) had a reporting lag more than onemonth. Majority of the companies (73 percent) reported within last ten days of the due date. Only about 2.6 percent ofthe companies reported within first 3 weeks of allowable period. Comparing the mean reporting lag of half-yearlyreporting in this study (30 days or 4 weeks) to others such as in UK, same maximum allowable period reporting lag isone month (62.4 days) (Hussey & Weiss 1998), it is concluded that the lag is better for companies in Jordan.

5.3.2 Association between Timeliness and the Independent Variables

The findings on the association between timeliness and company attributes; size, profitability, growth, age, leverage ofa company, audit firm size and market listing status.In this study, timeliness is measured by the reporting lag that is the time interval between the end of the reporting period and the date the financial statements are issued. This study determines the actual number of days a companytakes to announce the half-yearly report (used ordinary least squares regression analysis).5.3.3 Ordinary Least Squares Regression Analysis

Results of the ordinary least squares regression analysis, using the ENTER method are depicted in Table 2. Theadjusted R² of 0.376 and F value of 15.929 (Sig. = 0.000) shows that the model describes 37.6 percent of the variationin timeliness and it is significant at the 1 percent level. There is not sufficient evidence to support the hypotheses thatthe timeliness is directly related to size, leverage and audit firm size. Thus, the alternative hypotheses (H1, H5 and H6)are rejected at a 5 percent significance level and at a 10 percent significance level.Company age, profitability, growth and market listing status are the variables that are significantly associated withtimeliness of half-yearly financial reporting. The β and p values suggest that the relationships between company ageand growth are positive, and are significant at the 5 percent level and 10 percent level respectively. The β and p valuessuggest that the relationships between profitability and market listing status are negative and are significant at the 5 percent level and 10 percent level respectively.Results were consistent with previous studies; (Al Jabr, 2006; Bowen et al., 1992; Conover, Miller, & Szakmary; 2008;Dogan et al., 2007; Haw, Qi, & Wu, 2000; Iyoha, F.O 2012; Owusu-Ansah, 2000) found a significant associationrelationship between profitability of company and timeliness in annual reports, and in interim financial reports (KuIsmail, 2003; Ku Ismail & Chandler, 2004) found that. (Iyoha, 2012; Owusu-Ansah, 2000) showed a significantassociation relationship between age of company and time lag. (Ku Ismail & Chandler, 2004) found a significantassociation relationship between growth of company and timeliness in interim financial reports. (Owusu-Ansah, 2000)found a statistically significant difference in timely reporting between companies listed on either the New York StockExchange or the Over-the-Counter market, and those listed on the American Stock Exchange. (Ashton, Willingham,and Elliott, 1987) found that listing status is one of the variables that are significantly associated with audit report lag.This implies that companies with higher company profitability and first market companies take shorter time to publishtheir half-yearly financial reports. The findings support the hypotheses that the amount of timeliness of interim

financial report is directly related to the higher company profitability higher company profitability and first marketcompanies. The alternative hypotheses (H2) the higher profitability companies take shorter times to publish their half-yearly financial reports (H7) First market companies take shorter time to publish their half-yearly financial reports thanthe second market companies are accepted at a 5 percent significance level. As discussed before, the companies withsuccessful results will report more quickly than those with failing operations or that has sustained losses. This is because profitability measures a company’s efficiency of operations (Owusu-Ansah, 2000). Therefore, the profitabilityof a company has been hypothesized to be a significant associated with time lag.Listing status is one of the variables that are significantly associated with audit report lag. Because in Jordan, firstmarket firms are required to prepare quarterly financial reporting, the reporting of a half-yearly financial report isexpected to be faster. This is because a lesser information is to be gathered since the preparation of the first quarterlyfinancial report. Further, since the first market is required to prepare quarterly financial reporting, the preparation ofthe interim financial reporting (quarterly or half-yearly) is a routine to them. Thus the first market companies areexpected to publish the reports faster.Also, about company age and growth found appositive relationship between company age and growth of company andtime lag in interim financial reports, results were inconsistent with Ku Ismail & Chandler (2004) and Owusu-Ansah(2000), they found a significant negative relationship between growth of company and time lag. However, a few otherstudies (e.g. Al Jabr, 2006; Mahajan & Chander, 2008) found no association between age of company and timeliness inannual financial reports.This implies that companies with higher company growth and older companies take longer time to publish their half-yearly financial reports. The findings provide evidence that there is a significant association between timeliness andcompany growth and age, and the association is not in the hypothesized direction. The alternative hypotheses (H3) thehigher company growth take longer times to publish their half-yearly financial reports (H4) the older companies takelonger times to publish their half-yearly financial reports are accepted at a 5 percent significance level.


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Table 2: Regression results of timeliness against independent variables Adjusted R² = 0.376 F value = 15.929 Sig. = 0.000

Coefficient t p-valueConstant 32.239 12.730 0.000SIZE -0.000 -0.140 0.889PROF -0.483 -9.955 0.000

GRO 0.217 2.249 0.026AGE 0.092 2.008 0.046LEVE 0.009 0.642 0.522AFSIZE -1.077 -0.761 0.447MLS -2.367 -1.912 0.057

* Significant at 0.05** Significant at 0.10Where:

TIML = THE TIMELINESS, MEASURED BY REPORTING LAG; THE ACTUAL NUMBER OF DAYS A COMPANY TAKES TOANNOUNCE THE HALF-YEARLY REPORT.

SIZE = COMPANY SIZE, MEASURED BY TOTAL ASSETS;

PROF = COMPANY PROFITABILITY, MEASURED BY PROFIT MARGIN (I.E. NET PROFIT TO NET SALES);

GRO = COMPANY GROWTH, MEASURED BY THE PERCENTAGE CHANGE IN NET SALES;

AGE = AGE OF A COMPANY;

LEVE = LEVERAGE OF A COMPANY, MEASURED BY RATIO OF DEBT TO T OTAL ASSETS;

AFSIZE = AUDIT FIRM SIZE, CLASSIFIED BIG FIRM (BIG 4 OR LOCAL FIRMS WITH INTERNATIONAL AFFILIATIONS) ANDSMALL FIRMS (LOCAL FIRMS WITHOUT INTERNATIONAL AFFILIATIONS).

MLS = MARKET LISTING STATUS, MEASURED BY COMPANY LISTED IN THE FIRST MARKET OR SECOND MARKET, WHERE "1" FIRST MARKET, "0" SECOND MARKET;

6.CONCLUSION

In this study, timeliness of a half-yearly financial report refers to the financial reporting lag, that is the time interval between the end of the reporting period and the date the financial statements are issued. The maximum allowablefinancial reporting lag for companies in Jordan is one month. Out of the 193 companies, 20 companies (10.4%)

reported after the due date. This means that the compliance rate was high, where 89.6 percent of the companiescomplied with the regulation. The financial reporting lags of companies in this study lie between 17 and 120 days witha mean and median of 30.95 days and 29 days, respectively. This implies that on average companies reported about oneday before the due date.Although most companies reported by the due date, quite a large number of companies took as long as they are allowedto submit their reports. Whether these companies could have published the reports earlier but tend to delay them, orthey really need such time interval to issue the reports is unknown. A majority of the companies (87%) reported withinthe last ten days of the due date.Consistent with the literature, based on the results of ordinary least squares regression analysis, this study providesevidence that profitability of a company, growth of a company, age of a company, and market listing status of companyinfluence the timeliness of interim financial reporting. Companies with higher company profitability and the firstmarket companies take shorter time to publish their half-yearly financial reports. Companies with higher company


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growth and older companies take longer time to publish their half-yearly financial reports. However, there appears to beno evidence that timeliness is influenced by size of company, leverage of company and audit firm size.

REFERENCES

[1] Abdullah, Shamsul-Nahar. (2006). Board Composition, Audit committee and Timeliness of Corporate Financial

Reports in Malaysia. Corporate Ownership & Control, 4(2), 33-45.[2]

Al Jabr, Y. A. (2006). The timeliness of Saudi financial reports and firm characteristics. Riyadh: Institute of PublicAdministration.

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Al-Ajmi, J. (2008). Audit and reporting delays: Evidence from an emerging market. Advances in Accounting,24(2), 217-226.

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Ashton, R., Willingham, J., & Elliott, R. (1987). An empirical analysis of audit delay. Journal of AccountingResearch, 25(2), 275-292.

[5] Bamber, E., Bamber, L., & Schoderbek, M. (1993). Audit structure and other determinants of audit report lag: Anempirical analysis. Auditing, 12, 1-23.

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Barako, D., Hancock, P., & Izan, H. (2006). Factors influencing voluntary corporate disclosure by Kenyancompanies. Corporate Governance: An International Review, 14(2), 107-125.

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Boritz, J., & Liu, G. (2006). Determinants of the timeliness of quarterly reporting: Evidence from Canadian firms.Working Paper Series. Social Science Research Network, References 17.

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Bowen, R., Johnson, M., Shevlin, T., & Shores, D. (1992). Determinants of the timing of quarterly earningsannouncements. Journal of Accounting, Auditing and Finance, 7(4), 395-422.[9] Butler, M., Kraft, A., & Weiss, I. (2007). The effect of reporting frequency on the timeliness of earnings: The cases

of voluntary and mandatory interim reports. Journal of Accounting and Economics, 43(2-3), 181-217.[10]

Conover, C. M., Miller, R. E., & Szakmary, A. (2008). The timeliness of accounting disclosures in internationalsecurity markets. International Review of Financial Analysis, 17(5), 849-869.

[11]

Davies, B., & Whittred, G. P. (1980). The Association between selected corporate attributes and timeliness incorporate reporting: Further analysis. Abacus, 16(1), 48-60.

[12]

Dogan, M., Coskun, E., & elik, O. (2007). Is timing of financial reporting related to firm performance? Anexamination on ISE listed companies. International Research Journal of Finance and Economics, 12, 220-233.

[13] Dyer, J., & McHugh, A. (1975). The timeliness of the Australian annual report. Journal of Accounting Research,13(3), 204-219.

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Givoly, D., & Palmon, D. (1982). Timeliness of annual earnings announcements: Some empirical evidence.Accounting Review, 57(3), 486-508.

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Haniffa, R., & Cooke, T. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus,38(3), 317-349.

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Haw, I., Qi, D., & Wu, W. (2000). Timeliness of annual report releases and market reaction to earningsannouncements in an emerging capital market: The case of China. Journal of International Financial Managementand Accounting, 11(2), 108-131.

[17] Hussey, R., & Woolfe, S. (1998).The auditors' review report. Managerial Auditing Journal, 13(8), 448-544.[18]

Ibrahim, I., Ayoub, H., & Ahmad, A. C. (2004). Survey on Timeliness of Quarterly Reports by Malaysian ListedCompanies. International Conference on Corporate Governance of Reporting, Kuala Lumpur.

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Ika Merdekawati, Regina J. Arsjah., (2011). Timeliness of Financial Reporting: An Empirical Study in IndonesiaStock Exchange. IJAR, 14(3).

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Iyoha, F.O., (2012). Company Attributes and the Timeliness of Financial Reporting in Nigeria. BusinessIntelligence Journal, 5(1), 41-49.

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Ku Ismail, K. (2003). The usefulness of quarterly financial reporting in Malaysia. Unpublished doctoral thesis,Cardiff University, Wales.

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[28] Owusu-Ansah, S. (2000). Timeliness of corporate financial reporting in emerging capital markets: Empiricalevidence from the Zimbabwe stock exchange. Accounting & Business Research, 30(3), 241-254.

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AUTHOR

Saqer Al-Tahat received the B.S. and M.S. degrees in Accounting from Al al-Bayt University- Jordanin 1999 and 2005, respectively. He obtained his PhD in Financial Accounting from University UtaraMalaysia – Malaysia in 2010. He got twelve years of work experience out of which; seven years heworked an Auditor at Jordanian Audit Bureau, and five years an Assistance .Prof in Fahad Bin SultanUniversity and Jerash University.


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ABSTRACT

Robot is the main part of flexible manufacturing system. Robotics is the vast f ield in which we can easily calculate the joint

angles and position vectors of robot up to 3 degree of freedom. But in case of 6-arm robot to find joint angles and position

vectors we need robotics toolbox in matlab. In this paper we find the position vectors of robot by forward kinematics and joint

angles by inverse kinematics in matlab with the help of robotic toolbox.Keywords: Forward kinematics, Inverse kinematics, Degree of freedom, Robotics.

1. INTRODUCTION

Robotics tool box is developed by Peter I. Corke CSIRO Manufacturing Science and Technology Pullenvale,AUSTRALIA, 4069 in year 2002. Robotics toolbox released in mat lab 7.1 provides many functions which are useful inrobotics including kinematics, dynamics, and trajectory generation etc [7]. The Toolbox is useful for simulation as wellas for analysing the results of experiments with real robots. The Toolbox is representing the kinematics and dynamicsof robot manipulators [14]. Robot objects can be created by the user for any robot manipulator and a number ofexamples are provided for learning like Puma 560 and Stanford arm. The Toolbox also provides homogeneoustransformations and unit-quaternions which are necessary to represent 3-dimensional positions and orientation of robot.With the help of robotics toolbox in matlab we can find out our data in which we have given the different angels andfor which we get the different position vectors [19].

The inverse kinematics (IK) problem for a robot manipulator is to find the values of the joint angles given in the position and orientation of the end-effector relative to the base. There are many solutions to solve the inversekinematics problem, such as geometric, algebraic, and numerical hit and trial, iterative, FABRIC methods [20]. Theinverse kinematics solution is a major problem in robotic research area.

Figure 1 Relationship between Forward and Inverse kinematics

The conversion of the position and orientation of the robot manipulator end-effector from Cartesian space to joint spaceis called inverse kinematics problem. This relationship between forward and inverse kinematics is illustrated in Fig. 1.There are traditional methods to find inverse and forward such as algebraic solutions, geometric solutions and iterativesolutions. However, these methods are time-consuming and suffer from numerical problems. Furthermore, if the jointstructure of robot manipulator is more complex, inverse kinematics solution also is more difficult [13].D-H parameters given by Denavit Hartenberg in 1955 who give as position vectors of robot manipulator at various jointangles [19]. Serdar Kucuk and Zafer Bingul gives the introduction of Forward and Inverse Kinematics of robotmanipulator December 2006 in this paper he introduce D-H parameter [1]. On the basis of DH parameter in 2008Sreenivas Tegomurtula, Subhas Kak gives Inverse kinematics of robotics by using neural network at same time

Forward and inverse Kinematics Solution for

Six DOF with the help of Robotics tool box in

matlab

Er. Harpreet Singh1, Dr. Naveen Dhillon

2 , and Er. Imran Ansari

3

1Er. Harpreet Singh, Student RIET, Phagwara

2Dr. Naveen Dhillon, HOD ECE, Phagwara

3Er. Imran Ansari, GEU, Dehradun


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Srinivasan Alavandar, M.J. Nigam gives Nero fuzzy based approach for inverse kinematics solution of industrial robotmanipulator Inverse kinematics solution for robot manipulator based on neural network joint subspace given by YFeng, W.Yao-Nan & Y. Yi-min in 2012. Artificial neural network solution for planer parallel manipulator passingthrough the similar configuration given by Ammar H Elsheikh, Ezzat A Shoaib and Elwahed M Asar in 2013.

2. FORWARD AND INVERSE KINEMATICS OF SIX ARM ROBOT

In this paper we are using six link robot shown in fig. 2. In order to find relation between first link and last link wefixed the base (first link). This can be obtained from the description of the coordinate transformations between thecoordinate frames attached to all the links and forming the overall description in a recursive manner. For this purpose,the position and orientation of the rigid body is useful for obtaining the composition of coordinate transformations between the consecutive frames. As a first step, this method is to be derived to define the relative position andorientation of two successive links. The problem is to define two frames attached to two successive links and make thecoordinate transformation between them. It is convenient to set some rules for the definition of the link frames[3,6,8,12].

Figure 2 A six arm Robot

The DH parameters corresponding to this six arm robot manipulator are shown in Table 1. Here θ i is the joint angle, d i is joint offset, ai is link length, and α i is the twist angle. The limits of each of the joint angles have also been given inthe table and these limits are also used in the matlab programming. The Denavit- Hartenberg (DH) convention andmethodology is used to derive its forward kinematics [1,17].

Table 1: D-H Parameters

The process of calculating the position and orientation of the end effectors with given joint angles is called ForwardKinematics analysis. Forward Kinematics equations are generated from the Transformation matrixes and the forwardkinematics solution of the arm is the product of these six matrices identified as 0T6 with respect to base as shown inequation no.1. The first three columns in the matrices represent the orientation of the end effectors, whereas the lastcolumn represents the position of the end effectors normal orientation and approach matrix [7, 15].


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(1)

Compare the normal orientation and approach matrix with homogenous transformation matrix. The manual solution ofthis matrix is difficult and the chances of increment of error is high. Same method is used on matlab in the term of

programming with the help of robotics tool box, which is developed by Peter I. Corke CSIRO Manufacturing Scienceand Technology Pullenvale, AUSTRALIA, 4069 in year 2002 [7].

3.FORWARD AND INVERSE KINEMATICS OF SIX ARM ROBOT WITH THE HELP OF

ROBOTICS TOOLBOX IN MATLAB

Forward and inverse of robot can be done with the help of robotics tool box which has been made by Peter I. Corke

CSIRO Manufacturing Science and Technology Pullenvale, AUSTRALIA, 4069 in year 2002. First write start up_rvcon the screen of matlab toolbox and start the robotics toolbox [7,17]. Make a program according to your motion and D-

H parameter showing above table no.1.The Toolbox provides functions for manipulating and converting the data types

such as in Table no. 2. Given below the ten joint angle matrix and their corresponding ten position vectors for each

input are shown [1].

Table 2: Input Joint Angles

Joint angle of any robot shows the current position of a robot at any certain position according to the DH parameter and

every robot joint have fixed joint limits. We can change the joint angle and corresponding output will change according

to the given input. If your given input crosses the limit forward kinematics is possible but inverse kinematics is not

possible. It means the output is not real. Some positions of robot are shown in Fig. 3 according to given angle.


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Figure 3 (a-j) Different Positions of Robot in 3-DThe output or position vectors of the robot according to the given joint angles are given in Table no. 3

Table 3: Output or position vectors of the robot corresponding to ten joint angles


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Similarly if we use position vectors as input then similar joint angles can be obtained as output in inverse kinematicsand we get again same joint angle show in table no. 4.

Table 4: Output or position vectors of the robot corresponding to ten joint angles

4. RESULT AND CONCLUSION

In this paper, we considered the forward and inverse kinematics in six arm robot manipulator. We have presenteddifferent methods for finding multiple solutions for a given end-effector position (as in the example like algebraic,geometrical FABRIC etc). All methods show end effector position but it is limited to 2 or 3 degree of freedom system of

robot. But forward and inverse kinematics of robot with the help of robotics tool box in mat lab is able to find endeffector positions of large number of degree of freedom system of robot. In this we find end effector positions of six armor six degree of freedom robot.by this method we can also find the position of intermediate links position vectors aswell as joint angles at any position of robot. By using this method we can also make three dimensional view of robot,and also control the time, movement of robot of initial position to end position of end effector.

5. FUTURE SCOPE

Robotics tool box in mat lab is not only limited to forward and inverse kinematics of robot by which we can makecontroller of robot, can calculate link length and link weight, link momentum, link velocity, maximum limits of robotetc the data come from robotics tool box you can validate in different tools of mat lab like artificial neural network(ANN), articulated neuro fuzzy interference system(ANFIS) etc.

REFERENCES

[1]

Serdar Kucuk and Zafer Bingul Forward and Inverse Kinematics December 2006.[2] Joan Q Gan, Eimei Oyama, Eric M Rosales & Huoheng hu a complete analytical solution to the inverse kinematics

of the pioneer 2r robotic am Cambridge journals 7 may 2004.[3] LORENZO SCIAVICCO & BRUNO SCILIANO a solution algorithm to the inverse kinematics problem for

redundant manipulator IEEE Journal of Robotics and Automation,Vol. 4 no.4 august 1998.

[4] Li – Chun Tommy Wang & Chi Cheng Chen a combined optimization method for solving the inverse kinematics

problem for mechanical manipulator IEEE Transaction on Robotics and Automation Vol. 7 No. 4 august 1991.

[5] Kesheng Wang Efficient inverse position transformation for TR400S robot manipulator Modeling identification

and Control,1989,Vol.10 No. 2 101-113 9 feb. 1989.[6] Ziauddin ahmad & Allon Guez On the solution of inverse kinematics problem IEEE 1990.

[7]

http://www.petercorke.com/robot Robotics toolbox for Mat lab Release 9.0

[8] Jianxin XU, Wei Wang & Yuanguang SUN two optimization algorithms for solving inverse kinematics with

redundancy South China University of Technology and Academy of Mathematics and Systems Science, CAS andSpringer-Verlag Berlin Heidelberg 2010.[9]

B Purmus, H. Temurtas & A. Gan An inverse kinematics solution using practical swarm optimization 6th

International Advanced Technologies Symposium (IATS’11), 16-18 May 2011, Elazığ, Turkey.

[10] Ali T hasan & M.A.A.Al Assadi Performance prediction network for serial manipulator inverse kinematicssolution passing through singular configuration Advanced Robotics System International 2010.

[11] Adrew A. Goldenberg, B. Benhabib, & Robert G. Fenton a Complete Generalized Solution to the Inverse

Kinematics of Robots IEEE JOURNAL OF ROBOTICS AND AUTOMATION, VOL. RA-1, NO. 1, march 1985.

[12] Himanshu Chaudhary and Rajendra Prasad Intelegent Inverse kinematics control of scorbot- ER plus robot

manipulator International Journal of Advances in Engineering & Technology, Nov 2011.

[13] Mustafa Jabbar Hayawi analytical inverse kinematics algorithm Of A 5-DOF robot arm Journal of education ofcollege no.4 vol.1 march./2011.


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[14] S. V. Shah ,S.K Saha, J.K Dutt Denavit-Hartenberg Parameterization of Euler Angles Journal of Computational

and Nonlinear Dynamics 2012.[15] Harvey Lipkin a note on D-H notation on robotics ASME 2005.

[16]

Dr. Anurg Verma1, Mehul Gor2 forward and inverse kinematics of 6DOF arc welding robot International Journal

of Engineering Science and Technology Vol. 2(9), 2010, 4682-4686.

[17]

Tadeusz szkodny Forward and inverse kinematics of IRb-6 manipulator Pergamon 1995.

[18]

Federico Thomas solved problem of robot kinematics by using robotics toolbox Barcelona, April 2nd, 2012.[19] www.robotshop.ca www.robotshop.us history of robotics.[20] Andeas Aristidou & joan Lasenby FABRIC :- A fast iterative solver for the inverse kinematic problem ELSEVIER

9 may 2011.

AUTHOR

Er. Harpreet Singh received the B.Tech degree in Electronics and Communication Engineering from SBBSIET,Jalandhar and pursuing M.Tech degree in Electronics and Communication Engineering from RIET, Phagwara.


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ABSTRACT

A simple and inexpensive spray pyrolysis technique (SPT) was employed to deposit Nickel Oxide (NiO) thin films from Nickel

nitrate salt solution on preheated glass substrates(Ts =400)°c, at thickness (250nm), Effect of copper doping on the structural

and optical properties in NiO thin films has been done using X-ray diffraction , Scanning Electron Microscope and UV-visible

spectroscopy.The structural propertie of Nio and Nio:cu films showed polycrystalline nature with cubic structure,the variations

of the microstructural parameters such as crystallite si ze , dislocation density ,strain with doping rate were investigated .The

optical transmittance and band gap values of films decreased with increasing cu concentrations.

Key words: Nickel oxide films , spray pyrolysis, Cu doped, structural and optical properties

1.INTRODUCTION

Nickel oxide(NiO)has attached considerable attention for applications, such as catalysts, electrochromic film, gassensors,fuel cell, anode of organic light-emitting diodes, magnetic materials and thermoelectric materials[1], owing toits p-type conductivity,wide band gap ranging from3.6eV to 4.0 eV[2] .Most attracting features of NiO are: (1)excellent durability and electrochemical stability, (2) low material cost, (3) promising ion storage material in terms ofcyclic stability, (4) large span optical density, and (5) possibility of manufacturing by variety of techniques[3-7]. Nickeloxide thin films have been prepared by various techniques that involve: vacuum evaporation, electron beam evaporation, rf-magnetron sputtering , anodic oxidation ,chemical deposition, atomic layer epitaxy, sol–gel and spray pyrolysistechnique (SPT) [8-11]. Although SPT has been employed in the past to deposit NiO films through acetylacetonate andnitrate routes, their characterization have sparsely been carried out. Aqueous solutions are commonly used in SPsystem to deposit thin films due to ease of handling, safety, low cost and availability of a wide range of water-solublemetal salts[12]. The solute must have high solubility to increase the yield of the process, Metal chlorides have highestwater solubility relative to other metal salts and are used for the industrial production of several oxides and ferrites.Other metal salts such as nitrates, acetates and sulfates can also introduce impurities, which may adversely affectsubsequent processing or properties and phase development[13].This paper introduces a simple, fast and versatile method to synthesize NiO:cu thin films. The effects of the cu dopingconcentration on the structural and optical properties Nio:cu films were examined.

2. EXPERIMENTAL

Material preparation and deposition of films:

Chemical techniques for the preparation of thin films have been studied extensively because such processes facilitatethe designing of materials on a molecular level. Spray pyrolysis one of the chemical techniques applied to form avariety of thin films, results in good productivity from a simple apparatus. In the current research, Nickel oxide thinfilms are deposited on glass substrates employing locally –made spray pyrolysis deposition chamber whose maincomponents set up is illustrated in the schematic diagram of fig. (1).

Effect of copper doping on the some physical

properties of Nio thin films prepared by

chemical spray pyrolysis1.Dr. Anwar H. Ali,

2.Raania R . Kadhim

1.Department of Physics College of science, Al- Mustansiriyah University

2.Department of Physics College of science, Al- Mustansiriyah University


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Nickel oxide thin films have been deposited from 0.04 M aqueous solution of solute quantity of Ni(No3)2 in distilledwater (the solvent).A magnetic stirrer is incorporated for this purpose for about (10–15) minutes to facilitate thecomplete dissolution of the solute in the solvent. A microscopic glass substrates were chemically and ultrasonicallycleaned are employing , during the film deposition the substrate temperature was kept constant at 400 °C. Thistemperature was found to be optimum to obtain good adherent NiO films. The spray rate was maintained at2.3 ml/mindue to the (N2) pressure of gas. and distance between top of nozzle and the substrate was kept 30 cm. The overallreaction process can be expressed as heat decomposition of Nickel nitrate to clusters of Nickel oxide in the presence ofwater and air. The following chemical reaction took place on heated substrates[14].

Table (1): Optimum thermal spray pyrolysis deposition conditions for the preparation of NiO thin films.

For copper doping(Cu(NO3)2 ) was dissolved in precursor solution of Ni(No3)2 with different weight percentage andsprayed onto preheated glass substrate. The Cu doped films were prepared for 1%, 3%, 5%,and7% of copperconcentrations with the same deposition temperature and spray rate.

3. RESULTS AND DISCUSSION

3.1 Structural Properties

The crystalline structure of the thin films, obtained at different doping concentrations were examined by Philipsinstrument system at room temperature, X-ray diffractometer using CuKα radiation with wavelength,λ=1•54056Ao.The crystalline size of Nickel oxide thin film samples were calculated by using Scherrer's equation [15],and there values are listed in table(2).


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(Scherrer's equation)where D is the crystalline sizeβ: the peak FWHM. θ: the diffraction peak position, it means Bragg`s angle

XRD pattern of NiO thin film prepared by spray pyrolysis technique at substrate temperature of (400o

C) have beenshown in Figure (2 (a) ).The presence of diffraction peaks indicates that the Nio film is polycrystalline with a cubic typecrystal structure as compared with standard (ASTM) NiO card . Generally the peaks of the Nio and NiO:Cu thin filmswere observed at diffraction angles in the range at (37°and 43°),the results show amajor diffraction peak along(111)plane at 2Ɵ=37.3°for pure Nio and different copper concentrations.besides this other low intensity peak wasobserved along (200)plane. No diffraction peak related to other secondary phases was observed ,the crystalline sizeshows a variation in different copper doping as listed in table (2).

Fig.(2): X-ray diffraction patterns of (a) NiO (b) Nio:cu1% (c)Nio:cu3% (d)Nio:cu 5% (f)Nio:cu 7%

Table (2): Structural properties of pure Nio and Nio:cu at different concentration

3.2 Optical properties

The transmittance of Nio and doped NiO films, deposited on glass substrates, prepared at various doping rates are presented in Fig. (3) of pure NiO and film show a transmittance (< 60%). The transmittance of pure Nio was nearly60% and it decreased to be 40% at Nio:cu 1% is added.By futher increasing Cu contents to 3%,5%, and 7% thetransmittances of Nio films are decreased to 38%,37%,28% recpactibly . this results may be ascribed to the light beingscattered by large amounts of grain boundaries as well as The Cu clusters also reflecting the incident light ,therefore thetransmittance of Nio:Cu films decreases with the increase in Cu content.The optical band gap (Eg) of the thin films could be obtained as shown in Fig.(4) by plotting (αhν)2 vs hν curve (α) is

the absorption coefficient and hν the photon energy and extrapolating the straight-line portion of this plot to the energyaxis.The absorption coefficient (α) has been calculated using the following eqution for directly allowed transi tion for

simple parabolic scheme as a function of incident photon energy.


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Lambert’s formula (Mishra et al. 2009) [16]where, t is a thickness of the film (250nm), T is a transmittance of the film.The optical band gap of NiO: cu films gradually decreases from 3.9 ev to 2.8 eV with increasing Cu concentration asillustrated in Fig.(4) . This shift is due to the increase in carrier concentration which results in filling prevents thet

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