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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
Wed Nov 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Two New Records of Cerceris Latreille, 1802 (Hymenoptera: Apoidea: Crabronidae) from Iraq
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Abstract<p>In a survey of the crabronid fauna of Iraq during June to October 2022; 9species belonging to the genus <italic>Cerceris</italic> Latreille, 1802 were identified. Twospecies are new record of the fauna of Iraq: <italic>C. dorsalis</italic> Eversmann, 1849 and <italic>C. priesneri</italic> Mochi, 1939. Brief description, diagnostic characters, some collecting information, and photographs of each species are provided. As well provides a key to the species depending on many morphological features especially: propodeal enclosure, semicircular plate at base of second gastral sternites and free margin of clypeus. Moreover, this study observed that most collecte</p> ... Show More
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Publication Date
Wed Nov 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Two New Records of Coelioxys Latreille, 1809 (Hymenoptera: Apoidea: Megachilidae) from Iraq
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Abstract<p>Five <italic>Coelioxys</italic> Latreille, 1809 species previously recorded in Iraq; <italic>Coelioxys emargintus</italic> Förster, 1853 and <italic>Coelioxys brevis</italic> Eversmann, 1852 newly recorded species. A brief re-description of each is given, supported by photographs; as well as a provided for their global distribution.</p>
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Publication Date
Fri Dec 20 2024
Journal Name
Bulletin Of The Iraq Natural History Museum
MORPHOLOGICAL CHARACTERIZATION OF BLOWFLY MAGGOTS (DIPTERA, CALLIPHORIDAE) FROM THE MIDDLE OF IRAQ
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This study aimed to conduct a comparative analysis of seven calliphorid species of third- instar larvae that were collected from central Iraq. The purpose was to morphologically characterize these species and develop an identification key to differentiate them from closely related species. Scanning Electron Microscope (SEM) graphical images and high-resolution traditional optical microscopes were used to analyze the morphological characteristics of the species Calliphora vomitoria (Linnaeus, 1758), C. vicina Robineau-Desvoidy, 1830, Chrysomya albiceps (Widemann, 1819), Ch. rufifacies (Macquart, 1844), Ch. megacephala (Fabricius, 1794), Lucilia cuprina (Wiedemann, 1830), and L. sericata (Meigen, 1826). An identification key was const

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Publication Date
Tue Sep 22 2020
Journal Name
Arabian Journal Of Geosciences
Manufacture of Portland cement from Late Miocene claystone, Injana formation, Central Iraq
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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Population Density and Susceptibility of Some Varieties of Potato to Infested by Aphid and Thrips on Spring Plantation in the Middle of Iraq
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Aphid Aphis spp (Hemiptera:Aphididae) and Thrips Thrips spp (Thysanoptera: Thripidae) an economically important pests on several crops in the world and Iraq, that transfer many viruses diseases to it. Field studies were conducted to assessment the population density of these insects and susceptibility of six varieties (Barin, Revera, Divela, Rudlph, Alazata and Pleny) to infestation during 2013 spring season. The results were showed that all Potato varieties were infested by Aphis and Thrips on spring plantation but with different percentage. The Divela variety was higher percentage of infestation and high population density of aphid which averaged 1.47 insect/ leaf while in Alazata was the lower population density which averaged 1.02 in

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Publication Date
Tue Jun 27 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Evaluating the Benefits of Using Mobile Application (diarrhea management step by step) in the Management of Diarrhea by Community Pharmacists
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Diarrhea is one of the most commonly encountered minor ailments in the community pharmacies. It is associated with significant morbidity and mortality. However, the majority of pharmacists in Iraq did not manage diarrheal cases in a proper way. Therefore, the current study aimed to evaluate the benefit of a new mobile application (diarrhea management step by step) to improve the pharmacist's role in the management of diarrhea. The study was conducted from 21th September to 21th October 2021 using a pre-post design via a simulated patient (SP) technique. A validated diarrhea scenario was presented to each pharmacist by the SP twice, once before and the other after giving the mobile application to the pharmacist. Furthermore, pharmaci

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Urbanization and urban growth in Iraq
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The development issue is considered as one of the most important matters of concern to governments, intellectuals and specialists in the contemporary world, especially in developing countries that are trying hard to move out of the afflicting underdevelopment domain to a brighter future and achieve the aspirations of those countries through organized planning which take advantage of available resources, whether material or humanitarian, in the best way possible.
The development process are taking place at multiple levels ranging from national to regional to local where the community is stimulated and excited for the cooperation, participation and preparation to perform planned change in the methods of thinking, acting and production.<

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Publication Date
Fri May 31 2019
Journal Name
Journal Of Engineering
Ornamentation and Modern Architecture in Iraq
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Despite the history of Baghdad city extends into a long history, most of the contemporary buildings of Baghdad have been shaped in the era of modernity. Furthermore, most of the buildings of modernity in Baghdad are types of modernity buildings in Iraq as a whole, and due to all the joints of change and development are taking place in Iraq starts from Baghdad. Accordingly, all selected buildings, which would be presented as case studies of modernity will be exclusively in Baghdad. Although the importance of this significant modernist product, which represents the identity of Baghdad, which should be preserved by the renewal and preservation policies, the problem of research was emerged as follow: new fin

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Publication Date
Sat Jan 12 2019
Journal Name
Journal Of The College Of Education For Women
Divine Beauty from A Psychological Perspective
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This research which is entitled (Devine Beauty), aims at studying the philosophical and literary extensive visions of Andalusian poets in search of pleasure in the beauty of divine self and its impact on the formation of a philosophical frame of mind. It also attempts to investigate the aesthetic aspects that highlight the prestige and greatness and majesty of that absolute beauty.
The most important conclusion of the reach is the Bany Ahmar poets use the beauty of women and the pleasure of wine as cods to reach divine beauty and get the happiness desired with the reflection of absolute beauty in a clear philosophy and thinking of the kingdom of God Almighty.

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Publication Date
Thu Feb 24 2022
Journal Name
Journal Of Educational And Psychological Researches
Statistical analysis from a Gender perspective
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This research is a theoretical study that deals with the presentation of the literature of statistical analysis from the perspective of gender or what is called Engendering Statistics. The researcher relied on a number of UN reports as well as some foreign sources to conduct the current study. Gender statistics are defined as statistics that reflect the differences and inequality of the status of women and men overall domains of life, and their importance stems from the fact that it is an important tool in promoting equality as a necessity for the process of sustainable development and the formulation of national and effective development policies and programs. The empowerment of women and the achievement of equality between men and wome

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