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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 Jan 01 2024
Journal Name
Journal Of Oral Medicine And Oral Surgery
Evaluating dental implant stability using three devices Osstell<sup>®</sup>, Periotest<sup>®</sup>, and AnyCheck<sup>®</sup>: a clinical study
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Introduction: Implant stability is usually measured with resonance frequency analysis (RFA) and damping capacity assessment (DCA). This study aimed to measure primary and secondary stabilities using 3 devices that are based on these methods, namely; RFA (Osstell®) and DCA (Periotest® and AnyCheck®) to assess the correlations of the measurements obtained by these devices and the correlations between implant stability and insertion torque. Material and Methods: This observational prospective study included 35 dental implants. The implant stability was measured using the 3 devices. Mann–Whitney U

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Publication Date
Thu Jul 20 2023
Journal Name
Polymers In Medicine
Effect of subinhibitory doses of rifaximin on in vitro Pseudomonas aeruginosa adherence and biofilm formation to biotic and abiotic surface models
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Publication Date
Mon Feb 25 2019
Journal Name
Iraqi Journal Of Physics
The distance variation due to mass transfer and mass loss in (13.6+8) Mand (13+10) M binary star systems
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In this research the change in the distance of the two stars in two binary star systems (13.6+8)M8and (13+10)Mwas studied, through the calculations the value  (rate of mass transfer) of the two phases of dynamical stages of mass which are mass loss and mass transfer has been extracted in its own way ,by extracting the value of  the value of (the distance variation between the two stars) has been found only in the mass transfer stage by using mathematical model ,in mass loss stage  and   were calculated from the change and the difference between the values of each at different times of binary star system evolution ,it was found that  the maximum values of  and  are in ma

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Publication Date
Tue Feb 17 2026
Journal Name
Enterpreneurship Journal For Finance And Business
The role of psychological ownerships&#39; dimensions in deterring the effects of toxic leadership: Analytical research in some companies at the Ministry of Industry and Minerals in Iraq
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Publication Date
Tue Dec 20 2022
Journal Name
2022 International Conference On Computer And Applications (icca)
Mobile Application to Locate and Track Person's Whereabouts and Send SOS Messages
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Publication Date
Sat Aug 01 2015
Journal Name
2015 37th Annual International Conference Of The Ieee Engineering In Medicine And Biology Society (embc)
Wave speed and reflections proximal to aneurism and stenosis of flexible tubes
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Arterial aneurism and stenosis are disorders that lead to circulation malfunction. Stenosis often leads to hypoxia of the organ depending on the affected artery, whilst aneurism can lead to dissection with known lethal consequences. On both cases, the pulse wave produced by the contracting heart is reflected at these discontinuities, and estimating the size of these reflected waves using wave intensity analysis (WIA) is the main aim of this work. We also aim to measure wave speed, or pulse wave velocity (PWV) as more commonly known within the discontinuities. We manufactured 4 stenosis and 4 aneurism silicon sections, connected one at a time to a mother tube, and tested in vitro. Pressure and flow were measured proximal to the discontinuity

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Publication Date
Tue Feb 17 2026
Journal Name
Iraqi Journal Of Agricultural Sciences
IRRIGATION METHODS AND ANTI-TRANSPIRATION AS RELATED TO WHEAT AND WATER PRODUCTIVITY
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Publication Date
Mon Sep 07 2020
Journal Name
Environmental Science And Pollution Research
The biosorption of reactive red dye onto orange peel waste: a study on the isotherm and kinetic processes and sensitivity analysis using the artificial neural network approach
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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Effect of the fungus Metarhizumanisopliae (Metchnikoff) Sorokin and actelic insecticide in the protection of bean seeds packaged in bag from infection by cowpea beetle
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this study was perform to defined the effect of fungus Metarhiziumanisopliae Sorokin with concentrations 5x101, 5x103 and 5x105 spore/ ml and Actelic insecticide with concentration 0.001% in in rate of germinate treated string bean seeds also study effect of packed bags in two different type: jute and polypropylene bags which treated with fungal suspension pervious mention and insecticide in rate infested the string bean seeds packed in it.Results of the study showed the following: Lower rate of weight loss of cowpea seeds appear in poly propylene bags 4.41, 5.95% after six months of treatment with 5x 105 spore/ ml and Actelic insecticide respectively compared with 15.08% to control treatment. The fungal concentrations and insecticide not

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
(Quality and originality in scientific research from the point of view of the participants in the course (qualification of scholars of Bayt al-Hikma)
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Research aims (Quality and originality in scientific research from the point of view of the participants in the course (qualification of scholars of Bayt al-Hikma) To find out how satisfied the participants about the training course held by the house of wisdom (research community), To develop and maximize the capacity of researchers in the field of writing scientific research, As well as establishing frameworks and concepts and standards related to quality and authenticity scientific research, The role played by this kind of research in the service of the movement of the human journey towards progress and prosperity.

On this basis was the research community, their number was (23) common t

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