The aim of this paper is to shed the light on the concepts of agency theory by measuring one of the problems that arise from it, which is represented by earnings management (EM) practices. The research problem is demonstrated by the failure of some Iraqi banks and their subsequent placement under the supervision of the Central Bank of Iraq, which was attributed, in part, to the inadequacy of the agency model in protecting stakeholders in shareholding institutions, as well as EM, pushed professional institutions to adopt the corporate governance model as a method to regulate the problem of accounting information asymmetry between the parties to the agency. We are using the Beneish M-score model and the financial analysis equations in

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 mark

This research deals with the qualitative and quantitative interpretation of Bouguer gravity anomaly data for a region located to the SW of Qa’im City within Anbar province by using 2D- mapping methods. The gravity residual field obtained graphically by subtracting the Regional Gravity values from the values of the total Bouguer anomaly. The residual gravity field processed in order to reduce noise by applying the gradient operator and 1st directional derivatives filtering. This was helpful in assigning the locations of sudden variation in Gravity values. Such variations may be produced by subsurface faults, fractures, cavities or subsurface facies lateral variations limits. A major fault was predicted to extend with the direction NE-

     This study deals with the interpretation of structural 3D seismic reflection of the Kumait oil field in southern Iraq within the administrative boundaries of the Maysan Governorate. Synthetic seismograms are prepared by using available data of the Kt-1 oil field by using Petrel software to define and pick the reflector on the seismic section of the Zubair Formation, Which represents the Cretaceous Age. The study shows that the Kumait structure is an anticline fold. It is thought to be a structure trap caused by the collision of the Arabian and Iranian plates and trending in the same direction as driving factors in the area, which are from the northwest to the southeast, and the overall trend of strata is north and northeast. Sei

A quantitative analysis of geomorphic indices was carried out to understand the impacts of tectonics on the geomorphological relief of drainage basins and alluvial fans. Based on field work, satellite images and aerial photographs interpretation, five stages of alluvial fanswere recognized within the study area. Theyare of a coalesced type, forming continuous belt of Bajada, andcovering vast areas whichextend along the southwestern limb of Hemrinanticline. The alluvial fans’ sediments lie unconformably over pre- Quaternary sediments represented by angular unconformity.The earlier stages of the fanswere developed during the Plio- Pleistocene age, whereas the later stage represents the sediments of the Holocene age. Fourdistinct seg

The research aims to explain the reality and the roots of the problem financial crisis and its impact on the performance of the Amman Stock Exchange, by testing three hypotheses, the first and the second relates to the performance of the Amman Stock Exchange and its sectors before and after the financial crisis. And the third examined the relationship between indirect foreign investment and the performance of Amman Stock Exchange.
     Hypothesis testing results of the first and second pointed to the existence of statistically significant differences for the performance of the stock market in general and in particular their performance for the period before and after the financial crisis. The third hypothesis resu

A geoelectrical investigation is carried out for a geological consideration in the Shewasoor dam site, which is situated 40 km northeast Kirkuk city. Symmetrical Schlumberger array were applied for fifteen electrical sounding (VES) points, with a maximum spread distance (120-200) meters. Seven vertical electric sounding (VES) points were surveyed in the main valley. Two (VES) points were taken at the area behind the dam, and two other points at the right side of the dam body. Additional four (VES) points measured at the left side within the spillway area. In order to achieve the qualitative and quantitative interpretations manual partial matching technique and (IPI2 WIN) (ID) software are used. The results show that the surface is compri