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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
Thu Jun 30 2022
Journal Name
International Journal Of Drug Delivery Technology
Evaluation of Antibacterial and Cytotoxicity Properties of Zinc Oxide Nanoparticles Synthesized by Precipitation Method against Methicillin-resistant Staphylococcus aureus
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A novel technique for nanoparticles with a chemical method and impact for resistance bacteria methicillin-resistant Staphylococcus aureus (MRSA), UV-visible analysis confirmed the by Fourier transform infrared spectroscopy (FT-IR) and Energy dispersive X-Ray (EDX), Scanning electron microscope (SEM) and X-ray diffraction pattern estimation antimicrobial excellent antibacterial activity against MRSA (with zone of inhibition of 11 ± 02 mm , 9 ± 01 mm,8 ± 03 mm and 7.5 ± 02 mm and 6.5 ± 02 mm) at different concentrations (0.5 ,0.25, 0.125, 0.0625, 0.03125) mg/ml while good activity was 16 ± 03 mm at 17 ± 02 mm zone at 0.25, 0.125 mg/mL, respectively. The increase in microorganism resistance to antibiotics a couple of have caused

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Publication Date
Fri Dec 01 2023
Journal Name
Case Studies In Construction Materials
Appraising the synergistic use of recycled asphalt pavement and recycled concrete aggregate for the production of sustainable asphalt concrete
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Material obtained from the demolition of concrete structures and milling of flexible pavements has the highest potential for recyclability. This study aimed to evaluate the performance of hot mix asphalt with the concurrent use of recycled asphalt pavement (RAP) and recycled concrete aggregate (RCA). Contents of RAP and RCA were varied from 0% to 50% by fixing the total recycling materials percentage to 50%. Penetration grade 40/50 virgin binder and waste engine oil (WEO) as rejuvenator were used in the present study. A series of tests, such as Scanning electron microscopy (SEM), Marshall stability, indirect tensile strength test, IDEAL CT, uniaxial compression test, and resilient modulus test, were carried out to assess the performance of

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Publication Date
Wed Jan 01 2020
Journal Name
Annals Of Tropical Medicine And Public Health
Synthesis and characterization of new phthalimide with 6- mercaptopurine or 2- aminothiazole conjugate used dithiocarbamate spacer as anticancer agents
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Publication Date
Tue Sep 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of estimation methods for regression model parametersIn the case of the problem of linear multiplicity and abnormal values
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 A simulation study is used to examine the robustness of some estimators on a multiple linear regression model with problems of multicollinearity and non-normal errors, the Ordinary least Squares (LS) ,Ridge Regression, Ridge Least Absolute Value (RLAV), Weighted Ridge (WRID), MM and a robust ridge regression estimator MM estimator, which denoted as RMM this is the modification of the Ridge regression by incorporating robust MM estimator . finialy, we show that RMM is the best among the other estimators

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Publication Date
Mon Jan 01 2018
Journal Name
Al-qadisiyah Journal Of Pure Science
Synthesis and Spectroscopic Studies of new ligand N-((4-(phenylamino)phenyl)carbamothioyl)acetamide with some Divalent Metal Ion Complexes
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A new ligand N-((4-(phenylamino) phenyl) carbamothioyl) acetamide (PCA) was synthesized by reaction of (4-amino di phenyl amine) with (acetyl isothiocyante) by using acetone as a solvent. The prepared ligand(PCA) has been characterization by elemental analysis (CHNS), infrared(FT-IR),electronic spectral (UV-Vis)&1H,13C- NMR spectra. Some Divalent Metal ion complexes of ligand (PCA) were prepared and spectroscopic studies by infrared(FT-IR), electronic spectral (UV-Vis), molar conductance, magnetic susceptibility and atomic absorption. The results measured showed the formula ofFall prepared complexes were [M (PCA)2 Cl2] (M+2 = Mn, Co, Ni, CU, Zn, Cd &Hg),the proposed geometrical structure for all complexes wereeoctahedral.

Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Economics And Finance Studies
THE EFFECTS OF NEGATIVE AUDIT AND AUDIT ENVIRONMENT ON THE INTERNAL AUDITOR PERFORMANCE: MEDIATING ROLE OF AUDITING PROCESS INDEPENDENCE
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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
solving linear fractional programming problems (LFP) by Using denominator function restriction method and compare it with linear transformations method
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Abstract

The use of modern scientific methods and techniques, is considered important topics to solve many of the problems which face some sector, including industrial, service and health. The researcher always intends to use modern methods characterized by accuracy, clarity and speed to reach the optimal solution and be easy at the same time in terms of understanding and application.

the research presented this comparison between the two methods of solution for linear fractional programming models which are linear transformation for Charnas & Cooper , and denominator function restriction method through applied on the oil heaters and gas cookers plant , where the show after reac

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Publication Date
Tue Dec 13 2011
Journal Name
Iraqi Journal Of Laser
The Effect of 532nm Nd: YAG Pulsed Laser on the Activity of Superoxide dismutase and Alcoholdehydrogenase of Saccharomyces Cerevisiae
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In this study, the effect of Nd: YAG laser on the activity of superoxide dismutase (SOD) and alcoholdehydrogenase (ADH) was investigated. The Saccharomyces cells were irradiated using 532nm Q-Switched Nd: YAG laser with (1Hz) frequency. Different fluences 11.3, 22.6 and 33.9mJ/cm2 and different number of pulses 15, 30 and 60 pulse were used. The irradiated cells were incubated in a liquid nutritive medium for 24 hours. After incubation, the cells were harvested and disrupted to extract the intracellular enzymes and their activities were assessed. In comparison with the control, the irradiated cells showed a significant increase in the activity and the specific activity of SOD at energy densities of 11.3 and 22.6mJ/cm2 at 30 and 60 pulses

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Publication Date
Tue Aug 12 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of nutritional status on arch width and length of primary teeth among five years old kindergarten children
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Background: In human life, malnutrition may adversely affect various aspects of growth at different stages of life. Teeth are particularly sensitive to malnutrition. Malnutrition may affect odontometeric measurement involving arch width and length of primary dentition. The aim of this study is to estimate the effect of nutrition on arch width and length dimension measurements among children aged 5 years old. Material and methods: This study was conducted among malnourished group in comparison to well-nourished group matching with age and gender. The present study included 158 children aged 5 years (78 malnourished and 80 well-nourished). The assessment of nutritional status was done by using three nutritional indicators, namely Height-for-a

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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Of Agricultural And Statistical Sciences
DYNAMIC MODELING FOR DISCRETE SURVIVAL DATA BY USING ARTIFICIAL NEURAL NETWORKS AND ITERATIVELY WEIGHTED KALMAN FILTER SMOOTHING WITH COMPARISON
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Survival analysis is widely applied in data describing for the life time of item until the occurrence of an event of interest such as death or another event of understudy . The purpose of this paper is to use the dynamic approach in the deep learning neural network method, where in this method a dynamic neural network that suits the nature of discrete survival data and time varying effect. This neural network is based on the Levenberg-Marquardt (L-M) algorithm in training, and the method is called Proposed Dynamic Artificial Neural Network (PDANN). Then a comparison was made with another method that depends entirely on the Bayes methodology is called Maximum A Posterior (MAP) method. This method was carried out using numerical algorithms re

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