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An empirical study to detect agency problems in listed corporations: The emerging market study

The aim of this paper is to shed the light on the concepts of agency theory by measuring one of the problems that arise from it, which is represented by earnings management (EM) practices. The research problem is demonstrated by the failure of some Iraqi banks and their subsequent placement under the supervision of the Central Bank of Iraq, which was attributed, in part, to the inadequacy of the agency model in protecting stakeholders in shareholding institutions, as well as EM, pushed professional institutions to adopt the corporate governance model as a method to regulate the problem of accounting information asymmetry between the parties to the agency. We are using the Beneish M-score model and the financial analysis equations in the Beneish model for bank data for both the income statement and the financial position to do so. The sample includes 30 Iraqi banks listed on the Iraq Stock Exchange from 2014 to 2017, with the goal of inferring agency problems through EM practices. The results show that there are problems for the agency in the research sample banks throughout the research periods, and the percentages of those problems vary from one year to another. Apart from detecting agency problems, the art of financial ratios that have been used can be useful for auditors in conducting financial analyses, and thus they can be used as tools to detect fraud, given those agency problems resulting from profit manipulation are only aspects of fraud in the financial statements.

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Publication Date
Tue Dec 15 2020
Journal Name
Aip Conference Proceedings
The water bodies in the Southern East of Iraq before and after 2018

This study is concerned with the recent changes that occurred in the last three years (2017-2019) in the marshes region in southern Iraq as a result of the changes in the global climate, the study included all the water bodies in the five governorates that are located in the southern regions of Iraq (Wasit, Maysan, Dhi-Qar, Qadisiyah and Basrah), which represent the marshes lands in Iraq. Scenes of the Landsat 8 satellite are used to create a mosaic to cover the five governorates within a time window with the slightest difference between the date of the scene capture, not to exceed 8 days. The results of calculating the changes in water areas were obtained using the classifier support vector machine, where high accuracy ratios were recorded

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Publication Date
Wed Nov 20 2024
Journal Name
Journal Of Babylon Center For Humanities Studies
The motives of pain in the play (Bells and Trains) by Yehuda Amichai

The upbringing of Yehuda Amichai and the conditions he lived in had a great influence on his deep sense of pain, which made him think of death and suicide. Especially after the Nazis came to power in Germany, and his emigration with his family. Amichai searched for love throughout his life, and his failure was one of the most important factors affecting his psyche, which is A deep influence that made him live in harsh and painful pains that broke him, and prevented her from achieving his ambitions in life.Dramatic texts are characterized by repetition in writing and presentation. It is a textual discourse that has two advantages, first, that it can be read as a literary text like all other literary texts, and second, that it can be consider

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Publication Date
Thu Feb 01 2024
Journal Name
Kurdish Studies
The Jurisprudence of Clans in the Balance of Social Jurisprudence (Criticism and Analysis)

It is known that the science of jurisprudence is one of the most important Islamic sciences. Because it is a science that regulates the life of man and society and provides them with happiness in this world and the hereafter, if they follow its provisions with precision and care. The importance of this topic lies in the fact that it represents an urgent social need to show the compatibility of tribal customs with social jurisprudence. The job of the jurists was and still is to clarify the legal rulings according to what the Holy Qur’an has shown, and what has been reported on the authority of the Great Prophet (6) and the pure imams (:).It is no secret to everyone that the Islamic civilization is (the civilization of jurisprudence), just

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The Family’s Role in Inculcating the Moral Values of Voluntary Work among Adults

The study aims to identify the role of family in inculcating the moral values of voluntary work among adults, as it constitutes the basic social institution that is responsible for raising and control children. It has regarded as the first phase of constituting societies, where family plays a significant role in changing the behavior of individuals positively or negatively through provided patterns. The moral values act as organizer of human relationship in which misusing of these values would affect the interaction between people. This study focuses on how to employ the moral values in voluntary work as a civilized behavior helps in developing and strengthening societies. The researcher adopted the analytical-descriptive approach as mor

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Publication Date
Sun Jan 01 2017
Journal Name
International Journal Of Science And Nature
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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Economics And Finance Studies
THE ROLE OF EXTERNAL INDEBTEDNESS OF THE ECONOMIC AND FINANCIAL DEVELOPMENT IN IRAQ

The imperative of achieving financial stability has transcended national boundaries, necessitating heightened attention from both researchers and policymakers. Consequently, this article delves into an examination of the impact of government debt and public debt on financial development within the context of Iraq. The study employs monetary policy, interest rate, inflation, and population growth as control variables to prognosticate financial development. Utilizing data extracted from the World Development Indicators (WDI) spanning the period from 1995 to 2022, the study employs the dynamic autoregressive distributed lag (DARDL) approach to scrutinize the associations under investigation. The findings underscore a negative association betwe

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Anatomical histological structure of the cerebellum in the Iraqi frog Rana ridibunda ridibunda
Abstract<p>The current study was designed to investigate the histological structure of the cerebellum in the Iraqi frog <italic>Rana ridibunda ridibunda</italic>. The cerebellum was removed surgically from 20 Iraqi frogs, <italic>Rana ridibunda ridibunda</italic>, and preserved in fixative of 10% formalin solution for a period of 72 hr, then the histological sections were prepared by the method of paraffin. The results of the study showed that the cerebellum of the adult Iraqi frog is one of the rhombencephalon regions, and consists of three layers, molecular layer, purkinje cells layer, and granular layer. The present histological findings suggest that the cerebellum of the </p> ... Show More
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Publication Date
Tue Dec 21 2021
Journal Name
International Journal Of Design &amp; Nature And Ecodynamics
Environmental Influences on the Settlements Patterns of Communities in the Marshes of Iraq

In the field of residential community planning, one of the appropriate places to study the mutual influences between man and the environment, away from the influences, concepts and mechanisms of contemporary planning theories are isolated environments in rural areas, and the marshlands in Iraq represent one of these models. These areas still retain the planning patterns of residential communities for thousands of years. This research attempts to conduct a descriptive study of traditional settlement patterns, which relied on the capabilities of the surrounding areas to provide planning and architectural solutions based on the environmental factor. Establishing such a clear framework for these impacts can help in any future interventi

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Publication Date
Mon Oct 31 2022
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
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Publication Date
Mon Oct 17 2022
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Evaluation of the Role of Serum Malondialdehyde in the Pathogenesis of Diabetic Retinopathy

Background:  The most typical consequence of diabetes mellitus is diabetic retinopathy. An important part of the etiology of diabetes and diabetic retinopathy is played by oxidative stress. Malondialdehyde is a dialdehyde that is moderately toxic and is frequently used as a marker for oxidative stress as well as lipid peroxidation.                    

Objectives: To assess the serum malondialdehyde levels in diabetic patients with and those without retinopathy and to compare these levels to controls .In additions to, investigate the relationship between serum malondialdehyde level and long glycemic control, the glycated hemoglobin (HbA1c).

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