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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
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Relation & effect of Human resources management strategic with at work stress : Explorative study
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Abstract

The mine object for this research is determine the nature of the relation and effect between Human resources management strategic to less the  work stress , Human resources management strategic represent a set of procedures and practices to manage the human resources   at the organization. the stress of work effect on the performance of the human resources , al rasheed bank select to applied the qustioneer on the 32 person the work on the sebaa branch , using the qustioneer as a tool to collect data that is design  according some of the standards and make the validity and stability. to analyses this data by using spss for computation " percentage , mean , standard , deriation

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Publication Date
Wed Jan 15 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Risk management of foreign exchange rates using financial hedging instruments: Applied Analytical Study
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Management of Foreign Exchange Rate Exposure by Using Financial Hedging An Analytical Empirical Study The main purpose of this Research is to investigate the ability to reduce the  effect  of exchange rate fluctuation on firm value , by usage appropriate hedging strategies to provide the firms force to adopted with complex and highly uncertainty conditions , characteristic of the most of the financial markets  . The field of this study is the giant five Multinational on the world. Nokia, Toyota Motor, Intel , Coca Cola, Microsoft. practical analysis is provide the truth of all study's  hypothesis , and it is reach to many of conclusion, the most important of them is  Stem from unexpected fluctuation on nominal ex

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Publication Date
Fri Mar 31 2017
Journal Name
Al-khwarizmi Engineering Journal
Big-data Management using Map Reduce on Cloud: Case study, EEG Images' Data
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Database is characterized as an arrangement of data that is sorted out and disseminated in a way that allows the client to get to the data being put away in a simple and more helpful way. However, in the era of big-data the traditional methods of data analytics may not be able to manage and process the large amount of data. In order to develop an efficient way of handling big-data, this work studies the use of Map-Reduce technique to handle big-data distributed on the cloud. This approach was evaluated using Hadoop server and applied on EEG Big-data as a case study. The proposed approach showed clear enhancement for managing and processing the EEG Big-data with average of 50% reduction on response time. The obtained results provide EEG r

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Publication Date
Thu Oct 01 2020
Journal Name
Biochemical & Cellular Archives
STUDY ON ABILITY OF PROTEUS MIRABILIS ISOLATED FROM BURNS AND WOUNDS INFECTIONS TO BIOFILM FORMATION AND DETECTION URE C GENE RESPONSIBLE FOR PRODUCE UREASE ENZYME
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A total of 200 clinical samples included Burns and Wounds infections were collected from Baghdad Governorate. Results showed that rate all isolates of P. mirabilis was 31(15.5%) and rate of Burns infections was 14 (45%) and rate of wounds infection 17 (55%). Where was diagnostic based on conventional biochemical tests and confirmed by the Vitek-2 Compact system and the specific primer of the16SrRNA gene, the ability of bacterial isolates to biofilm formation to be studied. It's considered an important virulence factor in Incidence of diseases and play important role in increasing resistance to antibiotic of encased bacteria, by two methods Congo Red Agar method and Microtiter Plate method. The Congo Red Agar method showed that most isolates

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Scopus
Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Earnings Quality using the Sustainability model (Persistence) and predictability in the Continuity of the Banks: بحث تطبيقي في عينة من المصارف التجارية المدرجة في سوق العراق للاوراق المالية
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The research aims to measure the extent of the impact of Earnings quality in the continuity of the company for a sample of private commercial banks listed on the Iraq Stock Exchange. The research sample included (15) of the listed commercial banks that continue to issue their financial statements for the period from (2009-2018).The research relied on three main models of measurement and on four steps. The first step is to measure the Persistence (Earnings Quality) by Depending the sustainability model. While the second step included measuring the Predictability of accounting profits by deriving the square root of the disparity of the estimation error from the first model Persistence (Earnings Quality), and the third step included

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
HISTORY AND MODERNITY OF POETRY AS : A Reference Of The Modern Poem In Iraq
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One of the most important intellectual issues, which receive attention is the issue of modernity, it has occupied the scholars of all time. However, modern poetry used to have special care in Iraq and in the Arab countries .. it is not strange that the concept of modernity is linked to history .. or having history as the most important dimension of its dimensions .. because Arab poetry is historical and it is moving into an area of ​​the past that is still active in terms of language and literary image .. When some poets found that changing and modernizing poetry became a necessity of evolution, and one of the fundamentals of modernization, the cultural impact did not respond to the desire of poets, and their impulse in modern poetry

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Publication Date
Fri Mar 01 2013
Journal Name
Zanco Journal Of Medical Sciences
Epidemiology of viral hepatitis B and C in Iraq: a national survey 2005-2006
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Background and objective: Viral Hepatitis Type B&C is serious public health challenge throughout the world.Hepatitis B and C viruses still remain to be the major causes of chronic hepatitis.It is estimated that around 350-400 million people in the world are chronic carriers of HBV, which represents approximately 7% of the total populationwhereas infection with HCV is found in approximately 3% of the world population, which represents 160 million people. Hepatitis B infection has a wide range of seroprevalence in the Mediterranean countries ranging from intermediate (=>2% ) to high prevalence ( =>7%). World Health Organization estimated a prevalence rate for HCV infection of about 4.6% in Eastern Mediterranean in 1999. During the eightieths

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Publication Date
Thu Jul 01 1999
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
Some leaf hopper and a plant hopper with their populations in Abu-Ghraib, Iraq
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Seven leafhoppers (Cicadeilidae). and one plantboppei (Delpbacidae), Homoptera were identified from a one year operated light trap at the College of Agiculture farm in Abu¬Ghraib. The leafhoppers were: Balclutha hortensis Lind.; B. rufaofasciata Merine.; psammctettix alien us Dahlbem.; P. striatus L.; Extianus capicola.; Neoaliturus haematoceps H. R.; and Orozius albicnctus Dist. The planthopper was Sogatella vibix Haupt. one year records of their populations, indicated that B. rufofasciata occured during the fall from October 10 until December 18; E. capicola from October 24 until November 21 and again in the summer from March to October. The others occured only during the summer, from the end of March and early April until Mid-Septemb

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Publication Date
Wed Oct 10 2018
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
CHECKLISTS OF DIPLOZOID SPECIES (MONOGENEA) FROM FISHES OF IRAQ
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Surveying 59 references concerning the occurrence of the monogeneans of the family Diplozoidae parasitizing fishes of Iraq showed the occurrence of 15 valid species of this family which included one species of Diplozoon, one species of Eudiplozoon and 13 species of Paradiplozoon. In addition to these species, some unidentified adult and larval (diporpa larvae) specimens of the genus Diplozoon were reported from 12 fish hosts among which four fish species showed no infection with any of the nominated diplozoid species while the others showed mixed diplozoid infections. These diplozoids were reported from 27 fish host species in Iraq. All the diplozoids were recorded from freshwater habitats except one <

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Publication Date
Wed Jul 01 2015
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
SURVEY OF BRACHYCERA; DIPTERA FROM SEVERAL REGIONS OF IRAQ
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    A total of 533 specimens were collected in survey of Brachyceran species from different regions of Iraq during February to November 2014 .This study was reported 16 species belonging to 13 genera and 7 families, the results showed that Dicranosepsis Duda, 1926 (Family; Sepsidae) is  recorded the genus  for the first time in Iraq.

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