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The role of creative accounting in increasing the marketing of shares and their profits in the Iraqi stock exchange
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As a result of creative accounting, many firms in the Iraqi stock market are able to achieve two very significant goals: first, to boost the market value of their shares and thus gain the biggest trading volume in shares, and second, to lower their earnings in order to decrease the tax burden. First by growing its profits, then by evading taxes and denying the state its right to its money. Using this research, we hope to demonstrate how financial institutions that use innovative accounting tools in the preparation of their financial statements impact trade activity. Trading volume is critical to accurately forecasting stock price patterns, allowing investors to maximize their wealth. So, without accounting information, the financial markets can't play their function in drawing in investment, ensuring a well-balanced use of resources, and making reasonable economic decisions, because they don't have the accounting knowledge to do so. There were four sections to the research, which included a look at the research methodology and previous studies, a look at creative accounting practices, and an analysis of the financial statements for the top and bottom ten companies in terms of trading volume using Miller's model to detect profit manipulation that occurred in those companies. The final section contained the most significant findings and recommendations.

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Publication Date
Thu Nov 20 2025
Journal Name
Al–bahith Al–a'alami
The gender implications of Facebook pages and their role in prioritizing women issues
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Gender has considered and become a new trend in women's studies, as it reflects the behaviors, roles and attitudes imposed by society on its members in accordance with their biological nature,with focusing on gender rather than on concentration on women, which is closely linked to the vision that concentrates on women's problems which are not primarily according to their biological differences But rather to a greater extent to social, cultural, historical and religious barriers and Obstacles.
Therefore, the qualitative division due to the concept of "gender" is not a rigid biological division, but is relied on the broad general context through which the social division of work is done. Thus, content in the pages of Facebook with high-

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Publication Date
Tue Jan 01 2019
Journal Name
Transylvanian Review
The role of the ABC system in determining the costs of services in Iraqi banks
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The role of the ABC system in determining the costs of services in Iraqi banks

Publication Date
Thu Nov 20 2025
Journal Name
Al–bahith Al–a'alami
News in Brief and Their Role in Public Understanding of News Content in Iraqi Satellite TV
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News feeds are at the forefront of news forms that are close to the public's attention for their rapid news content in two directions:

  1. its speed in summarizing events in one or two sentences easy to be understood and realized.
  2. highlight the most important contents of screenings or news broadcast.

The researchers felt that the importance of these brief news compared to news broadcast, breaking news and news subtitle are still ambiguous, as well as their contents.

The researchers selected the city of Baghdad as a community to research and prepare a questionnaire form containing (11) questions.

The questionnaires were distributed to a non-relative stratified

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Publication Date
Sat Mar 30 2024
Journal Name
مجلة نسق
Education Skills and Their Role in the Health and Psychological Development of the Child An Anthropological Study
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The study highlighted the transformation of value systems and educational patterns between past and present, especially with the introduction of modern variables and means, such as mobile phones, the internet, social media, and others. These factors have contributed both positively and negatively to the study. The study highlights the integral role of the school in collaboration with the family in guiding and educating children. It also emphasizes the active role of the school in developing students' abilities and skills, either attracting them to school or vice versa. This includes an examination of the essential skills required in education and their role in achieving a state of psychological well-being and systematically developing child

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of accounting standards, audit and finances in control On agricultural activity to achieve sustainable development
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The agricultural activity has a great significance in the all four dimensions of sustainable development. Firstly, the economic dimension which it contributes with the GDP, as well as, it is considered as an important source to attract the investment. Secondly, the environmental dimension which also contributes with conserving of the biodiversity, combating the desertification, and increasing the farmlands. Thirdly, for its role in the social dimension to achieve the food security, to eradicate the poverty, and providing jobs. Fourthly, toward the institutional dimension as well it is considered as a source that allows all people to participate effectively, and to exchange of the local and universal experiences and perspectives. For conf

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Reality of Agricultural Policies and Their Role in Achieving Sustainable Agricultural Development in Iraq
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   The Agricultural Policy is one of the most important tools adopted by the state to guide its economic and social activities through the delivery of suitable agricultural commodities to the consumer and in return to deliver agricultural inputs to the agricultural producers at the lowest possible cost to contribute in achieving a profit that helps the agricultural product to continue in the production process with the same efficiency and ambition. So as to help increase the contribution of the agricultural sector to GDP and achieve the best picture of sustainable agricultural development.

The research aimed at identifying the reality of agricultural policies and their role in achieving sustaina

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Publication Date
Thu Dec 28 2017
Journal Name
Al-khwarizmi Engineering Journal
The Effect of Increasing Carbon Concentration Increasing on the Mechanical Properties of TiCx Thin Films
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Carbides or nitrides thin films present materials with good mechanical properties for industrial applications as they can be coatings at low temperatures serve temperature sensitive surfaces. In this work the effect of the C percentage on the mechanical properties represented by the Young modulus (E) of combinatorial magnetron sputtered TiCx (34%x˂65%) has been studied. The structure of the produced films is TiC independent on the C concentration. The mechanical properties are increased with increasing the C concentration up to 50%, and then decreasing with further C % increasing. These results can be explained by considering the resultant residual stresses.

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of tax exemption in attracting foreign investment and the possibility of activation in the Iraqi economy
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The tax exemption, whether wholly or partially, and for an unlimited duration of the investment or for a limited period of few years, is one of the encouraging things to the flow of foreign capital. And if necessary, impose tax on the profits of the invested capital, the promotion requires that not be discriminatory taxes or payments in the amount of money with the need to avoid double taxation. The tax exemption is granted by the government and the feature according to the law of a natural person or legal entity seeking from the government purports to achieve a set of political goals, economic and  social development. The reduction of taxes or grants partial exemption is one of the factors that encourage attract of direct foreign i

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Publication Date
Sat Jun 29 2024
Journal Name
Journal Of Humanities And Social Sciences Researches
Measuring and Analysis the Relationship between the Internal Public Debt and the Exchange Rate in the Iraqi Economy for The Period 2004 – 2022
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The scholastic view of public religion differed, and this difference was on two extremes. All economic schools agreed that public debt is a monetary liquidity that was unjustly deducted from the income and output cycle as a result of the imbalance in the economic balance and the departure from the conditions of balance between aggregate demand and aggregate supply. Debt is a waste of financial resources allocated to productive accumulation. Except for the Keynesian school, which considers public debt to be an addition to aggregate demand after the decline in the role of the private sector in investment as a result of pessimistic expectations that warn of signs of economic contraction. Public debt is linked to the ex

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Publication Date
Wed Mar 16 2022
Journal Name
International Academic Journal Of Accounting And Financial Management
Analyzing and Measuring the Relationship between Public Spending and the Parallel Exchange Rate in the Iraqi Economy for the Period 2004-2022
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Public spending represents the government’s financial leverage and has a significant impact on real and monetary economic variables, and one of these effects is the effect of public spending on the exchange rate as an important monetary variable for monetary policy, As we know that public spending in Iraq is financed from oil revenues sold in US dollars, and the Ministry of Finance converts the US dollar into Iraqi dinars to finance the government's need to spend within the requirements and obligations of the state's general budget, And converting the US dollar into Iraqi dinars has an impact on the parallel exchange market, even if there is a contractual exchange rate between the Ministry of Finance and the Central Bank of Iraq to

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