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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
Thu Nov 14 2024
Journal Name
Journal Of Emergency Medicine, Trauma And Acute Care
Isolation, optimization, and redesigning of phages of methicillin-resistant Staphylococcus aureus from clinical hospital isolates in Baghdad
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Background: A global health concern is methicillin-resistant Staphylococcus aureus (MRSA). The use of bacteriophages is one of the many novel control strategies against MRSA that are frequently sought. However, it is quite challenging to isolate enough lytic anti-MRSA phages. In order to extract, optimize, and remodel anti-MRSA phages, this study sought novel approaches.

Methods: Two ATCC MRSA strains and nine clinical MRSA isolates were used to isolate wild anti-MRSA phages from hospital settings, dirt, and sewage. The wild phages were optimized using plaque-based biokinetic techniques. Usi

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Publication Date
Sun Sep 06 2015
Journal Name
Baghdad Science Journal
The Bactericidal Effect of CO2 Laser on Pseudomonas aeruginosa Isolated from Wound and Burn Infections, In-Vitro
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A total of 60 cotton swabs are collected from patients suffering from burn wound and surgical site infections admitted to Baghdad Teaching Hospital and Burn Specialist Hospital in Baghdad city during 9/2013 to 11/2013. All cotton swabs are cultured initially on blood agar and MacConkey agar and subjected for standard bacteriological procedures for bacteriological diagnosis. Twenty samples out of sixty are identified as Pseudomonas aeruginosa by conventional methods. The results of antibiotic susceptibility test illustrate that the antibiotics resistance rate of Pseudomonas aeruginosa isolates is as follows:100% (2020) for ceftriaxone, cefepime and carbencillin, 70% (14/20) for amikacin, 65%(13/20) for tobramycin, ceftazidim and gentamycin,

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Publication Date
Sat Jan 01 2011
Journal Name
Carbohydrate Polymers
Synthesis, characterization of acrylamide grafted chitosan and its use in removal of copper(II) ions from water
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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synergistic Effect of Potassium Clavulanate in Combination withCefamandol and Ceftazidime on B- Lactamase, Extracted From Resistant E.coli
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The aim of this study was to evaluate in-vitro activity of Cefamandol and Ceftazidime, in combination with potassium clavulanate against 10 uropathogenic E.coli isolated from patients with chronic complicated urinary tract infections (UTIs), these isolates were identified by the Api identification systems.The antimicrobial susceptibility tests were determined by Kirby-Bauer method and the minimum inhibitory concentrations of Cefamandol and Ceftazidime, were determined, by tube method. These isolates were resistant to Ampicillin (Amp), Amoxicillin (Amo), Carbenicillin (Cb), Ticarcillin (Tic), Amoxicillin\ Potassium Clavulanate {Augmentin}, (Amo\CA), Ticarcillin\ Potassium Clavulanate {Timentin} (Tic\CA), Cefamandol (Cfm) and Ceftazidime (

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Publication Date
Tue Mar 30 2021
Journal Name
College Of Islamic Sciences
Deliberative in Western and Arab thought Selections from the poems of the Encyclopedia of Fatimids, for example
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This research attempts to dust briefly the concept of deliberativeness in Arabic rhetoric, which was only understood in light of modern Western linguistics, starting with its definition (conformity of speech to the necessity of the case with its eloquence) which contains the elements of the entire creative process as shown by this brief study, in the first chapter that He was labeled (deliberative in Western and Arab thought), and we had started it with deliberation in western thought in the first topic in an attempt to highlight the western concepts of this term so that we could discern its originality in the Arab rhetorical heritage that came next in the second topic (deliberative in Arab thought), explaining the appropriate Th

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Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
The difficulties facing literary sixth students in studying modern and contemporary history from their point of view
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  The research aims to find out the difficulties of studying the subject of modern and contemporary history and its proposed solutions from the point of view of the students of the literary sixth in the secondary schools of the Directorate of Education Rusafa I-Baghdad, the research community of students of the literary sixth stage, which Number(150) students,and to achieve the- And Fisher's equation-and percent weight).The results showed the existence of a number of real difficulties achieved for the study of modern and contemporary history of the sixth literature, and the data showed the existence of Unreal difficulties diagnosed from the students ' point of view .In light of this, the researcher dev

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Radiological Impact Assessment of Farm Soils and Ofada rice (Oryza sativa japonica) from Three Areas in Nigeria
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Oryza sativa japonica (ofada rice) is largely grown in Aramoko, Abakaliki and Ofada are communities and consumed by both the poor and rich in Nigeria. A total of twenty ofada rice farmlands were identified in each study area and rice samples were randomly collected, thoroughly mixed to make a representative sample from each farmland. Soil samples were collected in each farm to a depth of 5-15cm from at least eight different points and thoroughly mixed together to form a representative sample. The samples were thereafter taken to the laboratory for preparation and spectroscopic analysis. A well-calibrated NaI(Tl) gamma-ray detector was used in spectrometric analysis of the samples and descriptive statistics was used to analyze th

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Publication Date
Sat Jul 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Synthesis, Characterization of Nickel Cobaltite Nanoparticles and Its Use in Removal Methyl Green Dye from Aqueous Solution
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In this study, nickel cobaltite (NC) nanoparticles were created using the sol-gel process and used as an adsorbent to adsorb methyl green dye (MG) from aqueous solutions. The adequate preparation of nickel cobaltite nanoparticles was verified using FT-IR, SEM, and X-ray diffraction (XRD) studies. The crystalline particle size of NC nanoparticles was 10.53 nm. The effects of a number of experimental variables, such as temperature, adsorbent dosage, and contact time, were examined. The optimal contact time and adsorbent dosage were 120 minutes and 4.5 mg/L, respectively. Four kinetic models—an intraparticle diffusion, a pseudo-first-order equation, a pseudo-second-order equation, and the Boyd equation—were employed to monitor the adsorpti

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Publication Date
Wed Oct 30 2024
Journal Name
Iraqi Journal Of Science
Molecular Identification of Microsporum canis Isolated from Infected Children with Tinea corporis and Tinea capitis in Baghdad
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Microsporum canis is considered one of the filamentous fungi that cause surface fungal contagion in the humans and animals. The present study aimed to diagnose M. canis via the molecular method and differentiating its local Iraqi isolates from global isolates. Microscopic examination showed 55 specimens with M. canis from 130 specimens collected from children aged between 4-10 years suspected of dermatophytes who attended Medical City Laboratories and Baghdad Hospital in Baghdad city from 1/12/2022 to 1/3/2023. The results showed that the frequency of M. canis infections was 55/130 (42.31%). The results demonstrated significant differences in the animals' contact (p <0.0001), lesions (0.03) and habitation area (p =0.002). Whilst

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Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
The quality of work-life and relation to organizational excellence at King Khalid University of the faculty members' point of view / Business School Case study
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This study aimed to identify the quality of the career path and its relation to organizational excellence at King Khalid University in the Faculty of Business from the point of view of the faculty members by identifying the dimensions quality of work-life including (participation of decision making, training and development opportunities, and the balance between personal and work life, and to identify the level of organizational excellence through dimensions ( Excellence of leadership, excellence of the  strategy, and excellence of organizational culture). The descriptive approach was used. The questionnaire was a research tool. It consisted of (29) paragraphs, distributed to the entire study community and then received 127

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