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.
Abstract
The current research aims to identify the typical effect of Flower and Coscroft on expressive performance and the development of lateral thinking among literary fifth-grade students. To achieve the research objective, the researcher chose a sample of (90) female students from the fifth literary grade, with two experimental groups and a control group. The research groups are of six subjects. The research found that the two experimental groups have more expressive performance than the control group. Students of the first experimental group outperformed the students of the second experimental group in expressive performance and lateral thinking tests. In light of the findings of the research, the researcher
... Show MoreThe effect of the tensor term in the Skyrme interaction has been estimated in calculating the static and dynamic nuclear properties in sd and fp-shell model spaces nuclei. The nuclear shell gaps have been studied with different Skyrme parameterizations; Skxta and Skxtb with tensor interaction, SkX, SkM, and SLy4 without tensor interaction, and Skxcsb with consideration of the effect of charge symmetry breaking. We have examined the stability of N = 28 for 42Si and 48Ca. The results showed that the disappearance of the magicity occurs in the shell closure of 42Si. Furthermore, excitation energy, quadrupole deformation, neutron separation energy, pairing energy, and density profile have also been calculated. Quadrupole deformation indicates a
... Show MoreFriction stir welding (FSW) process is an emerging solid state joining process in which the material that is being welded does not melt. This process uses a nonconsumable tool to generate frictional heat in the abutting surfaces. The welding parameters such as tool rotational speed, welding speed, axial force, etc., and tool pin profile play a major role in deciding the weld quality. In this investigation an attempt
has been made to understand the effect of tool pin profile and rotation diameter on microstructure and mechanical properties in aluminum alloy (2218-T72). Five different tool pin profiles (straight cylindrical, threaded cylindrical, triangular, square, and threaded cylindrical with flat), with three different rotation
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Objective(s): The world of dentistry is constantly evolving, and with the advent of 3D printing technology, the possibilities are endless. However, little is known about the effects of adding ZrO2 NPs to the denture base resin of 3D additive manufacturing technique.Aim of this study is to evaluate the behavior of resin which is used to 3D printing of denture base with the addition of ZrO2 NPs on denture adaptation property and diametral compression strength.Methods: 60 samples were printed, 30 disks for diametral compressive test and 30 denture base for denture adaptation test. Three groups per test (n=10). The control group for each test included unreinforced 3Dprinted denture base resin, and the other groups were reinforced with (2&
... Show MoreIn this paper we estimate the coefficients and scale parameter in linear regression model depending on the residuals are of type 1 of extreme value distribution for the largest values . This can be regard as an improvement for the studies with the smallest values . We study two estimation methods ( OLS & MLE ) where we resort to Newton – Raphson (NR) and Fisher Scoring methods to get MLE estimate because the difficulty of using the usual approach with MLE . The relative efficiency criterion is considered beside to the statistical inference procedures for the extreme value regression model of type 1 for largest values . Confidence interval , hypothesis testing for both scale parameter and regression coefficients
... Show MoreBackground: Chronic myeloid leukemia is a cancer of the white blood cells characterized by the increased and unregulated growth of predominantly myeloid cells in the bone marrow. This study aimed to determine the effect of chronic myeloid leukemia on Dental caries and Oral health status including Gingivitis, Loss of attachment, Plaque index and Calculus index as well as evaluation of salivary flow rate and salivary interleukins-6 and tumor necrosis factor-?. Material and methods: Study group consisted of (75) subjects, (25) were newly diagnosed with chronic myeloid leukemia, (25) were taking medications (Glevic), and (25) were control subjects, all ag
... Show MorePhotocatalyst composed of core/shell magnetic zincoxysulfide nanocomposite coated with sulfonated polyindole ([email protected]/SPID) has been prepared and used for simultaneous photocatalytic H2 production and Bisphenol A (BPA) degradation. XRD, FE-SEM, EDX, BET surface area, UV-vis DRS and VSM were used to characterize the synthesized nanocomposites. The photocatalytic performance was evaluated using batch reactor under visible light irradiation. The photocatalytic activity of [email protected]/SPID nanocomposite was revealed to exceed that of [email protected] nanocomposite due to the heterojunctions between SPID and [email protected] species. The results exhibited that the effect of BPA initial concentration was found to be effectual on the improvement
... Show MoreBeyond the immediate content of speech, the voice can provide rich information about a speaker's demographics, including age and gender. Estimating a speaker's age and gender offers a wide range of applications, spanning from voice forensic analysis to personalized advertising, healthcare monitoring, and human-computer interaction. However, pinpointing precise age remains intricate due to age ambiguity. Specifically, utterances from individuals at adjacent ages are frequently indistinguishable. Addressing this, we propose a novel, end-to-end approach that deploys Mozilla's Common Voice dataset to transform raw audio into high-quality feature representations using Wav2Vec2.0 embeddings. These are then channeled into our self-attentio
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