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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
Fri Jun 30 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Kaolinite on the Mechanical Properties, Thermal Properties, Flammability and Water Absorption Percentage of Poly (Vinyl Chloride) Composite
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PVC/Kaolinite composites were prepared by the melt intercalation method. Mechanical properties, thermal properties, flammability and water absorption percentage of prepared samples were tested. Mechanical characteristic such as tensile strength, elongation at break; hardness and impact strength (charpy type) were measured for all samples. It was found that the tensile strength and elongation at break of PVC composites decreased with increasing kaolinite loading. Also, the hardness of the composites increases with increase in filler content .The impact strength of the composites at the beginning increases at lower kaolinite loadings is due to the lack of kaolin adhesion to the matrix. However, at higher kaolin loadings. This severe agglom

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Publication Date
Wed Feb 16 2022
Journal Name
Journal Of Economics And Administrative Sciences
Solving Resource Allocation Model by Using Dynamic Optimization Technique for Al-Raji Group Companies for Soft Drinks and Juices
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In this paper, the problem of resource allocation at Al-Raji Company for soft drinks and juices was studied. The company produces several types of tasks to produce juices and soft drinks, which need machines to accomplish these tasks, as it has 6 machines that want to allocate to 4 different tasks to accomplish these tasks. The machines assigned to each task are subject to failure, as these machines are repaired to participate again in the production process. From past records of the company, the probability of failure machines at each task was calculated depending on company data information. Also, the time required for each machine to complete each task was recorded. The aim of this paper is to determine the minimum expected ti

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Publication Date
Fri May 07 2021
Journal Name
Journal Of Evaluation In Clinical Practice
Exploring the acceptance of <scp>COVID</scp>‐19 vaccine among healthcare workers and general population using health belief model
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Abstract<sec><title>Rationale, aims and objectives

Little is known about hesitancy to receive the COVID‐19 vaccines. The objectives of this study were (1) to assess the perceptions of healthcare workers (HCWs) and the general population regarding the COVID‐19 vaccines, (2) to evaluate factors influencing the acceptance of vaccination using the health belief model (HBM), and (3) to qualitatively explore the suggested intervention strategies to promote the vaccination.

Methods

This was a cross‐sectional study based on electronic survey data that was collected in Iraq during December first‐19th, 2020. The electronic surve

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Publication Date
Wed May 15 2024
Journal Name
Ieee Sensors Journal
Surface Crack Size Estimation Based on Quantification and Decoupling of Magnetic Flux Leakage (MFL) Signals of Circular Array Sensors
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Publication Date
Wed Jun 01 2022
Journal Name
Heliyon
Modification of SBA-15 mesoporous silica as an active heterogeneous catalyst for the hydroisomerization and hydrocracking of n-heptane
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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Synthesis, Characterization of Chitosan para- hydroxyl Benzaldehyde Schiff Base Linked Maleic Anhydride and the Evaluation of Its Antimicrobial Activities
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Current research included preparation, characterization of some new chitosan- hydroxy benzaldehyde-Schiff bases with maleic anhydride. The present study aimed to the synthesis and characterization of novel chitosan Schiff base compounds using para- hydroxy benzaldeh and maleic anhydride. The  derivative of the  schiff-chitosan base, which is associated with different drugs, has been replaced with   different  amino  and  hydroxy  drugs.  The derivative is characterized by different analytical techniques. The results of FT-IR studies clearly indicate construction of the chief amine group in chitosan and the emergence of new bands that correspond to the association of maleic anhydride with the chitosan base. TGA, 1

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Publication Date
Sat Nov 19 2022
Journal Name
Journal Of Solid State Electrochemistry
Thermal, electrical and electrochemical properties of ionic liquid-doped poly(ethylene oxide)–LiTDI polymer electrolytes for Li-ion batteries
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Publication Date
Wed Aug 10 2022
Journal Name
Mathematics
Modeling and Analysis of the Influence of Fear on the Harvested Modified Leslie–Gower Model Involving Nonlinear Prey Refuge
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Understanding the effects of fear, quadratic fixed effort harvesting, and predator-dependent refuge are essential topics in ecology. Accordingly, a modified Leslie–Gower prey–predator model incorporating these biological factors is mathematically modeled using the Beddington–DeAngelis type of functional response to describe the predation processes. The model’s qualitative features are investigated, including local equilibria stability, permanence, and global stability. Bifurcation analysis is carried out on the temporal model to identify local bifurcations such as transcritical, saddle-node, and Hopf bifurcation. A comprehensive numerical inquiry is carried out using MATLAB to verify the obtained theoretical findings and und

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Publication Date
Sat Dec 01 2018
Journal Name
مجلة علوم التربية الرياضية
Identifying the standard levels of the most physical abilities and mobility of football players among ages (14-15) years
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Football is a game derived from the integration of football and tennis skills and some of the laws of volleyball and yard measurements, and since it is a newly created game must be studied and cover all aspects related to them to reach them to the highest levels. It is known that each game or sports activity should have Physical capabilities and motor skills, which is important to determine the level of technical performance where the abilities of the game contribute to mastering skills. The significance of the research in determining the standard levels of physical and motor abilities of the football players to help young professionals and the sponsors to increase the efficiency of these capabilities and thus raise the level of per

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Publication Date
Sat Jan 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Some Properties of Concrete Containing Waste Brick As Partial Replacement Of Coarse Aggregate And Addition Of Nano Brick Powder
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Abstract<p>The accumulation of construction and demolition waste is one of the major problems in modern construction. Hence, this research investigates the use of waste brick in concrete. Seven different concrete mixes were investigated in this study: a control concrete mix, three mixes with volumetric replacement (10, 20, and 30)% of natural aggregate with brick aggregate, and two mixes with the addition of nano brick powder at a percentage level of 5– 10% by weight of cementitious materials. And the last one was mixed with 10% nano brick and 10% coarse brick aggregate. The experimental results for the additive of nano brick powder showed an enhancement in mechanical properties (compressive, </p> ... Show More
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