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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
Mon Jul 01 2019
Journal Name
Journal Of Physics: Conference Series
Effect of aluminum content on the structural, morphology, and electrical properties of Al<sub>1-x</sub>Sb<sub>x</sub>thin films
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Abstract<p>Bulk AlxSb1-x samples were prepared with different x ratios (0.1, 0.3, 0.5, 0.7 and 0.9) by quenching technique. This was done throughout mixing the aluminum and antimony elements according to the proper atomic weight and put them in an evacuated quartz ampoule which then sealed and heated at 1273 K for five hours and left to cool in air. Thin films of AlxSb1-xwere prepared by using thermal evaporation under vacuum of 10-5 mbar on glass substrates at room temperature with deposition rate (10-15nm/min) at thickness of ∼ 500nm. The structures of AlxSb1-x bulk and thin films have been studied by X–ray diffraction technique. The results showed that all alloys have polycrystalline structures and the p</p> ... Show More
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Publication Date
Mon Jan 01 2024
Journal Name
The Scientific World Journal
Mathematical Modeling and Experimental Investigation of the Dynamic Response for an Annular Circular Plate Made of Glass/Polyester Composite Under Different Boundary Conditions
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Fiber‐reinforced elastic laminated composites are extensively used in several domains owing to their high specific stiffness and strength and low specific density. Several studies were performed to ascertain the factors that affect the composite plates’ dynamic properties. This study aims to derive a mathematical model for the dynamic response of the processed composite material in the form of an annular circular shape made of polyester/E‐glass composite. The mathematical model was developed based on modified classical annular circular plate theory under dynamic loading, and all its formulas were solved using MATLAB 2023. The mathematical model was also verified with real experimental work involving the vibration test of the f

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Publication Date
Wed Dec 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation the Effect of Addition of Plasma Treated Polypropylene Fiber and Silanized Silicon Dioxide Nanoparticles Composite on Some Properties of Heat-Polymerized Polymethylmethacrylate
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Background: Polymethylmethacrylate (PMMA) is the most ‎commonly used m‏aterial in denture construction. This material is ‎far from ideal in fulfilling the‎ mechanical requirements, like low impact and transverse strength and poor thermal conductivity are present in this material. The purpose of this study was to study the effect of addition a composite which include 1%wt silanized silicone dioxide nano fillers (SiO2) and 1wt% oxygen plasma treated polypropylene fiber (PP) on some properties of heat cured acrylic resin denture base material (PMMA). Materials and methods: One hund‏red (100) prepared specimens were divided into five groups according to the tests, each group consisted of 20 specimens and t

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Publication Date
Tue Sep 11 2018
Journal Name
Iraqi Journal Of Physics
Characterization of thermo-physical and hardness properties of unsaturated polyester resin hybrid nano composites Sihama Issa Salih1, Waleed Bdaiwi Salih2, Husam Sakin Hamad2
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In this work, two groups of nanocomposite material, was prepared from unsaturated polyester resin (UPE), they were prepared by hand lay-up method. The first group was consisting of (UPE) reinforced with individually (ZrO2) nanoparticles with particle size (47.23nm). The second group consists of (UPE) reinforced with hybrid nanoparticles consisting of zirconium oxide and yttrium oxide (70% ZrO2 + 30% Y2O3) with particles size (83.98nm). This study includes the effect of selected volume fraction (0.5%, 1%, 1.5%, 2%, 2.5%, 3%) for both reinforcement nano materials. Experimental investigation was carried out by analyzing the thermo-physical properties like thermal conductivity, thermal diffusivity and specific heat for the polymeric composit

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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
Role of the Internet in Spreading Rumors Social networking sites "Facebook" model For the duration of 1-7-2017 until 30-11-2017: يوسف محمد حسين
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This study is about the role of the Internet in spreading rumors, especially through social networking sites "Facebook" model as the effectiveness of social networks lies in the speed of transmission of events; these two characteristics are important to the public, making the Internet a strong contender for television and its relationship with the public. That's why we find that the Internet today has become a fertile environment for the growth and spread of rumors. The more limited the platforms and places of publication, the greater the responsibility in the search for the original source in   spreading this or that rumor, as the Internet is considered an easy means in the production, spreading  and re-spreading  of

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Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Fulfill the Requirements of Financial Authority For Adoption Of Financial statements in determining The Tax Base: بحث تطبيقي في الهيئة العامة للضرائب لعينة من الشركات المحدودة
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The Financial authority is considered as one of  the most of benefited parts from financial statements  which depends on it in process of accounting  in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to speci

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Algebraic Statistics
The effect of compound exercises for the arm least used in developing the accuracy of the passing skill of the handball for ages (15-17) years
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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
Символичность деревни (( Джикора )) в лирике иракского поэта Бадра Шакера ас-Саййаба Symbolism of Jekor Village in the Poetry of the Iraqi Poet Badr Shakir as-Sayyab
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Аннотация

       В данном исследовании рассматривается символичность (( Джикора )) в лирике иракского поэта ас-Саййаба и перевода лирики o деревне и городе с арабского на русский. Русский читатель пока не имеет возможности познакомиться с стихотворениями Бадра Шакера.

Abstract

     The paper aims at making the Russian reader acquainted with the Iraqi Poet Badr Shakir as-Sayyab, and showing the effect of the village an

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Quality of University Education at the Middle Technical University in The Light of the Application of National Ranking project for the Quality of Iraqi Universities
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The research aims to identify ways of upgrading the quality level of university education at the Middle Technical University in light of its application for the National Ranking project for the quality of Iraqi universities in order to obtain advanced grades among the Iraqi universities , Which is qualified to enter the Ranking of universities worldwide, through displaying the mechanism of the Application of  National Ranking project for the quality of Iraqi universities in the Middle Technical University and its formations consisting of (5) technical colleges and (11) technical institute.

        The results of the application showed several observations: The most

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Publication Date
Wed Oct 21 2026
Journal Name
Journal Of Physical Education
Exercises With Different Ranges Of Motion With Significance Of Electrical Activity for Muscle in Strength With Speed Of Lower Limbs For Weight Lifters Of Physical Strength
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