Preferred Language
Articles
/
QReMTo4BVTCNdQwCpEEf
A Comparative Study to Reveal Earnings Management in Emerging Markets: Evidence from Tunisia and Iraq
...Show More Authors

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.

Scopus Crossref
View Publication
Publication Date
Mon Oct 01 2018
Journal Name
Plant Archives
A comparative anatomical study of three types of gymnospermplantscycasrevoluta,thujaoreintalisand cupressussemperviens
...Show More Authors

Scopus
Publication Date
Sat Mar 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
The Impact of Holy Qur’an on Pushkin’s Poetry A Comparative Study
...Show More Authors

Praise be to Allah , the Lord of Heavens , Who revealed His Scripture in plain Arabic, and prayers and peace be upon the Master of all creatures and the chosen one , Muhammad (PBUH).Pushkin was known as a poet in Russia, the sun of its poetry that set, the father of the Russian literature and the founder of its literary language. When he published his poems, trying to express his inner poetic feelings and creative visions, he presented them with creativity and special touch. The reason behind the selection of Pushkin as the subject of this study is that he was affected by Islam and Arabs. For the purpose of this study, the dissertation has been divided into introduction and three chapters; each chapter includes two topics. In the introdu

... Show More
View Publication Preview PDF
Publication Date
Tue Apr 28 2020
Journal Name
Journal Of Law And Humanities Sciences
Fair compensation for expropriation for the public benefit (A comparative study)
...Show More Authors

The right to property is one of the most fundamental rights enjoyed by individuals, and most national constitutions and laws, as well as international conventions, have to be respected and protected only in accordance with the economic and social development of the country (the so-called public benefit) and in return for just compensation. What is fair compensation?

Publication Date
Fri Jan 01 2021
Journal Name
Webology
The role of change management in achieving competetive advantage a case study in diyala state company
...Show More Authors

The research aims to test the correlation relationships between wise leadership, and the business model, and to demonstrate its influence (wise leadership) on the business model. Therefore, two main hypotheses were put forward. The research was applied to a sample consisting of (87) managers and deputy managers, some of them are members on the board of directors of the researched company. The questionnaire was adopted as a basic tool for collecting data, in addition to personal interviews. A number of statistical methods were used to analyze the data and obtain results. The researcher showed a set of results, including: There is a significant correlation between wise leadership and business model. There is an influence of wise leadership on

... Show More
Publication Date
Sun Mar 06 2016
Journal Name
Baghdad Science Journal
Microbial Contamination of Infant Milk Formula in Local Markets
...Show More Authors

This study is conducted to identify the microbial content of some types of infant milk formula available in the local markets of the city of Baghdad and their conformity microbial limits sited by the Iraqi standard. Seventy samples were collected from trademarks of imported infant milk formula included of five samples of infant milk formula No (1) and five samples of follow-up formula No (2). These samples were collected randomly from shops in the local markets of Baghdad city on both sides of Karkh and Rusafa included the following kinds: Dialac 1, Dialac 2 ,Celia 1, Celia 2 ,Biomil 1, Biomil 2 , Nactalia 1, Nactalia 2, Novalac 1 , Novalac 2 , Similac 1 , imilac 2 , Guigos 1, Guigos 2. Some microbial tests were done which in

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Survey Study to Indicate Contamination Ratio in Blood of Workers Run Generators in Baghdad City From Some Heavy Metals
...Show More Authors

  The aim of this study was to  measure the concentration of some heavy metals (Lead, Cadmium ,Iron and Cupper) in blood samples  of workers who operate the diesel generator in Baghdad city(Dora, Harthya, Bayaa and Hay al Jameaa ) ,and their effects on Testosterone hormone. The study included two groups: the first control group consisted of 20 normal male (non workers and non smoking), and the second consisted of 20 male (generator workers). Blood samples were collected from each two groups, where each sample was divided into two parts, the first part estimated blood concentrations of heavy metals while the second tested testosterone. Data were treated statistically using (Statistical Analysis System 2012) program, and the

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 28 2023
Journal Name
Al–bahith Al–a'alami
The Role of Television News Headlines in Attracting Viewers to News Bulletins: A Field Study from 01/01/2023 to 31/03/2023
...Show More Authors

The objective of this study is to ascertain the pivotal role of headlines in captivating viewers' attention toward news bulletins. Additionally, it aims to explore the factors that contribute to the correlation between headlines and the public's acceptance or rejection of the meticulously crafted news articles presented through these bulletins. The study delves into the mechanisms employed in writing and editing headlines, focusing on their style, expert composition, and intriguing nature. These factors inevitably influence the level of acceptance and engagement of the viewership with the news articles disseminated via the news bulletins. Employing a descriptive methodology, the researcher distributed 200 question

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Language formats in contemporary Arabic poetry in Iraq Areading from a functional perspective
...Show More Authors

Numerous academic and critical studies concerned with the language of poetry, with the differences and diversity in these studies and the critical methods. , the study tries to study this modern approach in the language Iraqi and Arabic poetry according to analyzing and following the functional dimension of the language, regardless of its poetic value which should be on them, as each poetic experience has its own language, thestudy came to investigate the variety of poetry samples, poets from different and far generations. - in an attempt to give an image Career dimension of language, the center of intellectual transformations that have affected the experience of Arabic poetry generally, and the level of language to be exact, as a tool f

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Global Pharma Technology
A morphological study and a new species registration of genus Xerophloea Germa, 1839 sp.nov. From sub-family Ledrinae Fairmai, 1855 of the leafhopper (Hemiptera: Cicadellidae) in Iraq
...Show More Authors

Scopus
Publication Date
Mon Jul 07 2025
Journal Name
Jornal Of Al-muthanna For Agricultural Sciences
A Proposed Approach to Agricultural Extension in Iraq for a Better Response to the Needs of farmer’s to Address Their Challenges
...Show More Authors

View Publication