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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 May 18 2016
Journal Name
Al-academy
The reality of religious tourism publications design and ways of developing The upper threshold model: صادق هاشم حسن الموسوي
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Tourism is one of the most important sources of income of economic key countries in the world so are imports of tourism for some countries a source of income is not significant of the total revenues of States. Making those countries, and those countries a destination for visitors, and here should be interest in the Wealth and cultural heritage that distinguishes Islamic countries in general, and Iraq in particular, must be placed specialist studies in all areas for the development of this area of tourism, especially religious tourism to achieve a desired and desired of such research.It is the most important ways to develop tourism in general and religious tourism is of particular publications, advertising, and is important for us in this

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Publication Date
Thu Jun 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of the (Se) percentage on Compositional, Morphological and structural properties of Bi2(Te1-xSex)3 thin films
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  Alloys of Bi2[Te1-x Sex]3 were prepared by melting technique with different values of  Se percentage (x=0,0.1,0.3,0.5,0.7,0.9  and 1). Thin films of these alloys were prepared by using thermal evaporation technique under vacuum of 10-5 Torr on glass substrates, deposited at room temperature with a deposition rate (12nm/min) and a constant thickness (450±30 nm). The concentrations of the initial elements Bi, Te and Se in the Bi2 [Te1-x Sex]3 alloys with different values of Se percentage (x), were determined by XRF,The morphological and structural properties were determined by AFM and XRD techniques.  AFM images of Bi2[Te1-x Sex]3 thin films  show that the average diameter and the average surface roughness inc

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Publication Date
Sat Jan 05 2019
Journal Name
Iraqi Journal Of Physics
The Influence of RF power, pressure and substrate temperature on optical properties of RF Sputtered vanadium pentoxide thin films
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The V2O5 films were deposited on glass substrates which produce using "radio frequency (RF)"power supply and Argon gas technique. The optical properties were investigated by, UV spectroscopy at "radio frequency" (RF) power ranging from 75 - 150 Watt and gas pressure, (0.03, 0.05 and 0.007 Torr), and substrate temperature (359, 373,473 and 573) K. The UV-Visible analysis shows that the average transmittance of all films in the range 40-65 %. When the thickness has been increased the transhumance was decreased from (65-40) %. The values of energy band gap were lowered from (3.02-2.9 eV) with the increase of thickness the films in relation to an increase in power, The energy gap decreased (2.8 - 2.7) eV with an increase in the pressure and

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Publication Date
Wed Mar 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Detection of Cellular and Molecular Toxicity of Aloe vera Gel Crude Extract on the Roots of the Allium cepa
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    The cellular and molecular toxicity effect  of Aloe Vera crude extract on meristem cells of onion  (Allium cepa)  roots were studied  . Different concentrations of this crude extract   20% ,10% ,5%   ,2% ( and 40%) were used at different periods ; 24 ,48 and 72 hour . Number of  chromosomal aberrations and the mitotic index was calculated . In addition, the genetic effects were observed by  using randomly amplified polymorphic DNA ( RAPD ) technique . The results  showed that the gel crud extract of Aloe vera  had inhibition effects on the growth of the onion roots with 10% EC50  value. Significant effects of this gel crud extract were also observed on the chromosomal a

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Publication Date
Wed Nov 11 2020
Journal Name
Journal Of Research In Medical And Dental Science
Effect of Topical Melatonin Application on the Peri-Implant Proximal Bone Level and Cortical Plate Thickness (Pilot Clinical Trial)
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Publication Date
Sat Dec 15 2012
Journal Name
International Journal Of Applied Biology And Pharmaceutical Technology
EFFECT OF THE SUPPLEMENTATION OF THE LAYING QUAILS RATION WITHSESAME (SESAMUM INDICUM) SEEDS AND OIL ON EGG QUALITY TRAITS
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The aim of this study was to determine the influence of feeding diets containing different levels of sesame seeds and oil on the egg quality of laying quail. A total of 120, 10 weeks old, were randomly assigned to 1 of 5 dietary groups and fed for 12 weeks diets containing 0% sesame seeds + 0% sesame oil (control group; C) or 0.5% sesame oil (T1), 1% sesame oil (T2), 1% sesame seeds (T3), and 2% sesame seeds (T4).The study was terminated when the birds were 22 weeks of age. Egg quality characteristics involved in the present study were egg weight, yolk diameter, yolk height, yolk weight, albumen height, albumen weight,Haugh unit, shell weight, shell thickness, shell percentage, yolk percentage, and albumen percentage. The addition of sesame

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Publication Date
Wed Jun 01 2022
Journal Name
Applied Energy
Novel mathematical modeling, performance analysis, and design charts for the typical hybrid photovoltaic/phase-change material (PV/PCM) system
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Publication Date
Sun May 22 2022
Journal Name
International Journal Of Early Childhood Special Education (int-jecs)
The image of Al-Shuhada'a Establishment among the families of martyrs, victims of terrorism, war operations and military mistakes
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This research (The families of martyrs, victims of terrorism, war operations and military mistakes opinion about Al- Shuhada`a Establishment ) came to know and diagnose the mental image the martyrs victims of terrorism carries about the performance of Al- Shuhada`a Establishment and the services it provides to them, and to monitor the contents of that image that they had regarding their privileges and rights that Al- Shuhada`a Establishment supposed to give it to them, according to their law. The research problem was represented by the main question: (What is the image of Al- Shuhada`a Establishment among the families of martyrs, victims of terrorism, war operations and military mistakes), and this research was classified within the d

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Publication Date
Fri Mar 10 2017
Journal Name
Superconductor Science And Technology
Conceptual designs of conduction cooled MgB<sub>2</sub> magnets for 1.5 and 3.0 T full body MRI systems
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Publication Date
Sun Nov 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Development of an Optimized Botnet Detection Framework based on Filters of Features and Machine Learning Classifiers using CICIDS2017 Dataset
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Abstract<p>Botnet is a malicious activity that tries to disrupt traffic of service in a server or network and causes great harm to the network. In modern years, Botnets became one of the threads that constantly evolving. IDS (intrusion detection system) is one type of solutions used to detect anomalies of networks and played an increasing role in the computer security and information systems. It follows different events in computer to decide to occur an intrusion or not, and it used to build a strategic decision for security purposes. The current paper <italic>suggests</italic> a hybrid detection Botnet model using machine learning approach, performed and analyzed to detect Botnet atta</p> ... Show More
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