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A Comparative Study to Reveal Earnings Management in Emerging Markets: Evidence from Tunisia and Iraq

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 01 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Factors That Contribute to Bladder Cancer

Abstract Objective: The study aimed to assess the factors contributes of patient with bladder cancer and to find out the relationship between the factors of bladder cancer with certain variable. Methodology: A descriptive study to assessment of factors that contribute to bladder cancer that was carried out Al-Karama teaching hospital, Al-Kendy teaching hospital, Specialty Surgery teaching hospital and Al-Yarmok teaching hospital for the period of November 2003 to August 2004. A purposive (non-probability) sample of (100) patients with bladder cancer. An assessment from was constructed for the purpose of the st

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Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
Employing lighting to express the cinematic personality duplication

Represents light a sovereign and importance in cinematography element of what possessed the physical characteristics make it a sharp image detail or opaque, or any other form as he wants the director, Valdu away from the main function, which emerged with the beginnings of cinema, any access to endanger the proper and good, the Alachtgalat dramatic and psychological are deepened performance lighting and functioned in adjacent with the shadows, all the two complement each other, which affects the image details or even the ability to express their personal depths or the social and psychological same place, and this prompted the researcher to determine the search in the following address: (employing lighting to express their personal duplica

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Publication Date
Wed Sep 01 2021
Journal Name
Journal Of Engineering
Estimation of Surface Runoff to Bahr AL-Najaf

The estimation of the amounts of Surface runoff resulting from rainfall in the water basins is of great importance in water resources management. The study area (Bahr Al-Najaf) is located on the western edge of the plateau and the southwestern part of the city center of Najaf, with an area of 2729.4 (km2). The soil and water assessment tool (SWAT) with ArcGIS software was used to simulate the runoff coming from the three main valleys (Kharr (A and B)), Shoaib Al-Rahimawi, and Maleh), that contribute the flow to the study area. The results of the model showed that the SWAT software was successfully simulating the flow conditions based on the coefficient of determination (R2), the Nash coefficient (NS

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Publication Date
Wed Apr 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Modified Ranking Function to Compute Fuzzy Matrix Games

     Game theory problems (GTP) frequently occur in Economy, Business Studies, Sociology, Political Science, Military Activities, and so on are some of the subjects covered. To tackle the uncertainty in Games, the analysis of games in which the payoffs are represented by fuzzy numbers (FN) will benefit from fuzzy set theory (FST).

The purpose of this paper is to develop an efficient technique for solving constraint matrix games (MG) with payoff trapezoidal fuzzy numbers (TFN). The description of the new ranking method is introduced for a constrained matrix with TFN and values. Stock market forecasting has been one of the most important research areas for decades. Stock market values are volatile, non-linear, complicated and ch

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Residual Network with Attention to Neural Cells Segmentation

      Many neuroscience applications, including understanding the evolution of the brain, rely on neural cell instance segmentation, which seeks to integrate the identification and segmentation of neuronal cells in microscopic imagery. However, the task is complicated by cell adhesion, deformation, vague cell outlines, low-contrast cell protrusion structures, and background imperfections. On the other hand, existing segmentation approaches frequently produce inaccurate findings. As a result, an effective strategy for using the residual network with attention to segment cells is suggested in this paper. The segmentation mask of neural cells may be accurately predicted. This method is built on U-net, with EfficientNet serving as the e

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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
color methodology to Re-reading the musical notes

many painters tried to mix colors with Music by direct employment through colorful musical pieces or the use of multiple instruments and techniques , or vice versa, including the French artist )Robert Stroben(, he transferred the piece of music to be depicted on the painting and worked on the tones of music (Johann Sebastian Bach) by dropping the color on the lines of the musical scale, for example (the C tone) ranging from brown to red ( Tone La A) from gray to orange, and so on, the presence of links and similarity factors between the world of music and the world of colors facilitated the process of linking musical notes with colors, the most famous of which was presented by the world (Newton) in the circle of basic colors and linking

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Publication Date
Sun Dec 06 2015
Journal Name
Baghdad Science Journal
Some Results on Pure Submodules Relative to Submodule

Let R be a commutative ring with identity 1 and M be a unitary left R-module. A submodule N of an R-module M is said to be pure relative to submodule T of M (Simply T-pure) if for each ideal A of R, N?AM=AN+T?(N?AM). In this paper, the properties of the following concepts were studied: Pure essential submodules relative to submodule T of M (Simply T-pure essential),Pure closed submodules relative to submodule T of M (Simply T-pure closed) and relative pure complement submodule relative to submodule T of M (Simply T-pure complement) and T-purely extending. We prove that; Let M be a T-purely extending module and let N be a T-pure submodule of M. If M has the T-PIP, then N is T-purely extending.

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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
Harmony-Scatter Search to Solve Travelling Salesman Problem

This paper presents a hybrid metaheuristic algorithm which is Harmony-Scatter Search (HSS). The HSS provides Scatter Search (SS) with random exploration for search space of problem and more of diversity and intensification for promising solutions. The SS and HSS have been tested on Traveling Salesman Problem. A computational experiment with benchmark instances is reported. The results demonstrate that the HSS algorithm produce better performance than original Scatter Search algorithm. The HSS in the value of average fitness is 27.6% comparing with original SS. In other hand the elapsed time of HSS is larger than the original SS by small value. The developed algorithm has been compared with other algorithms for the same problem, and the r

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Publication Date
Tue Sep 25 2018
Journal Name
Iraqi Journal Of Science
Effect of Successive Convolution Layers to Detect Gender

Image classification can be defined as one of the most important tasks in the area of machine learning. Recently, deep neural networks, especially deep convolution networks, have participated greatly in end-to-end learning which reduce need for human designed features in the image recognition like Convolution Neural Network. It is offers the computation models which are made up of several processing layers for learning data representations with several abstraction levels. In this work, a pre-trained deep CNN is utilized according to some parameters like filter size, no of convolution, pooling, fully connected and type of activation function which includes 300 images for training and predict 100 image gender using probability measures. Re

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Publication Date
Wed Jan 12 2022
Journal Name
Iraqi Journal Of Science
Hollow Modules With Respect to an Arbitrary Submodule

In this paper ,we introduce hollow modules with respect to an arbitrary submodule .Let M be a non-zero module and T be a submodule of M .We say that M is aT-hollow module if every proper submodule K of M such that T ⊈ K is a T-small submodule of M .We investigate the basic properties of a T-hollow module

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