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A Comparative Study to Reveal Earnings Management in Emerging Markets: Evidence from Tunisia and Iraq
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Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both markets.   Findings: The result of the study indicates that companies listed in the two markets exercise Earnings Management. Practices for managing earnings are used to either enhance, decrease, or balance out earnings.   Research, Practical & Social implications: the approaches to Earnings Management take considerably different directions.  As a result, the trend in Tunisia was among of profit growth. in contrast, the companies listed in (ISE) engage in Earnings Management with the intent of cutting profits. The evident indecait that taxation on businesses, political pressure from governments, and other factors may all be contributing factors to rising or falling earnings management practies.   Originality/value: the fact, our current study is the first to compare earnings management in companies operate in both the markets of Tunisia and Iraq.

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Publication Date
Sun Jun 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
A study of the Rate of Sedimentation of Magnesium Hydroxide Obtained from Bittern
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Publication Date
Wed Jun 09 2021
Journal Name
Design Engineering
The Impact of Transforming the Educational System in Iraq from 6-3-3 to 4-4-4 on Educational Planning Standards and the Deficiency of School Buildings (Primary and Secondary Education)
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        Educational services in Iraq face many problems that have reduced the efficiency of the educational process, as a result of the difficult conditions experienced by educational services in Iraq. This led to the accumulation of these problems and their exacerbation significantly over the years, as there was no fundamental solution to these problems. The study proposes a planning method for managing the educational system in Iraq, especially for the primary and secondary levels, where these negative phenomena are very prominent, especially the deficit in school buildings and the phenomenon of overcrowding in classrooms.      &am

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Publication Date
Tue Sep 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating the quality of educational services according to the modified Servqual modelStudy of a sample of students of the Faculty of Management and Economics / University of Baghdad
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The research aims to apply a modified SERVQUAL model to evaluate the quality of the educational services via conducting exploratory research for students from the College of Administration and Economics- Department of Business Administration- Evening studies at the University of Baghdad. Questionnaire of two parts was distributed to a sample of (72) students out of (720) students of the 2nd.,3rd. and 4th. year in the beginning of the second semester of the year 2008-2009 to measure the expectations and perceptions to the quality of the educational services. Five major dimensions were analyzed to see the gaps for (22) variables. The study concluded that there were (13) variables confirmed that the

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Publication Date
Mon May 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Comparative Biochemical Study of Glutathione, Ceruloplasmin and Trace Element in Sera of Control Group and Human Female Patients with Osteoarthritis Nodal in Iraqies Patients
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The present study conducted on 30 female patients with osteoarthritis 0A a
attending Baghdad teaching hosp ital, in addition to 30 healthy females , all subjects
were ( 35-65) years old.
Some biochemical parameters were measured in the sera of patients and healthy
group s. The parameters were Glutathione (GSH). Ceruloplasmin (Cp) and some trace
elements ,including Copper (Cu) ,Cu/ Cp ratio and Selenium (Se) were determined . The
results revealed a significant reduction in all parameters of patients sera compared to
healthy group .
The reduction in GSH and Cu/Cp ratio confirms tissue damage associated with
oxidative stress injury
A conclusion was obtained hrer ,that Cu wasn’t an important ele

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Publication Date
Mon Jan 01 2024
Journal Name
Iraqi Journal Of Veterinary Sciences
Risk factors assessment and antimicrobial resistance of Salmonella isolates from apparently healthy and diarrheal dogs in Baghdad, Iraq
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Publication Date
Fri Jan 15 2021
Journal Name
Plant Archives
AN ECONOMIC STUDY TO MEASURE THE IMPACT OF THE MAIN VARIABLES ON RURAL POVERTY IN IRAQ FOR THE PERIOD 1990-2019
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Publication Date
Thu Jan 17 2019
Journal Name
Biochemichal And Cellular Archives
A FIRST RECORD OF EOBANIA VERMICULATA (O. F. MÜLLER, 1774), TERRESTRIAL SNAIL (GASTROPODA-HELICIDAE) FROM BAGHDAD, IRAQ
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: The terrestrial snail Eobania vermiculata (O. F. Müller, 1774) were collected from three station in Baghdad Al- Karkh, Iraq between the period from June 2016 to July 2017. Then we studied the life cycle from the egg to maturity. We studied and photographed the external morphology of it’s shell to identified the species. This species was recorded for the first time in Baghdad.

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of external audit in banking risk management: A typical framework for control testing and banking risk assessment
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Banks face many of the various risks: which are of dangerous phenomena that cause the state achieved a waste of money and a threat to future development plans to be applied to reach the goals set by: prompting banks and departments to find appropriate solutions and fast: and it was within these solutions rely on Banking risk management and effective role in defining and identifying: measuring and monitoring risk and trying to control and take risks is expected to occur in order to encircle and make it in within acceptable limits: and try to avoid them in the future to reduce the losses that are likely to be exposed to the bank: and it began to emerge and dominate a lot of legislation that seeks to structure the year risk management and t

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Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
Prevalence of bacteria isolated from patients with burn infection at a burn hospital in Baghdad and study of their antimicrobial susceptibility patterns
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Background: The skin functions as a barrier to the external environment, damage to this barrier following a burn disrupts the innate immune system and increases susceptibility to bacterial infection. Objective: This study was carried out to determine the bacterial isolates and study their antimicrobial susceptibility in burned wound infections at one burn's hospital in Baghdad.Type of study:Cross-sectional study.Methods: The bacteria were identified at species level by using Analytic Profile Index (API) system and The antimicrobial susceptibility test was performed according to Kirby-Bauer (disk diffusion) technique.Results: Over a period of one year (from October 2014 to October 2015). Out of 848 patients with different degrees of burns

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Publication Date
Thu Feb 01 2024
Journal Name
Journal Of Orthodontic Science
Presurgical management trends and nasoalveolar molding usage for infants with cleft lip and palate in the capital of a developing country
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BACKGROUNDS Nasoalveolar molding (NAM) application is among presurgical management (PSM) techniques used for infants with cleft lip and palate (CLP). It helps to approximate the palatal cleft and to reshape the nasoalveolar complex prior to primary lip repair. This study aimed to explore types of PSM and the dental speciality provision for infants with CLP in Baghdad. The status of NAM usage and surgeons’ perceptions toward NAM usage were assessed. MATERIALS AND METHODS This is a cross-sectional paper-based questionnaire study that collected responses of surgeons perform primary lip and nose repair regarding PSM. The questionnaire was distributed amongst public and private hospitals in Baghdad. Twenty surgeons were enrolled (only those su

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