. The Larsa dynasty was one of the contemporary Amorite dynasties that disputed sovereignty in the Old Babylonian era, along with other dynasties such as Isin - First Babylon - Eshnunna - Ashur - Mari - Uruk - Kish - Kisura - Kazalu and Manana. It can be considered the first of these dynasties, which were founded at the end of the era of the Third Ur Dynasty during the time of its last ruler, Ibi-Sin. It was founded by one of the sheikhs of the Amorite tribes. The rule of the Larsa dynasty lasted about 262 years, from 2025 BC to 1763 BC, during which 16 rulers and kings ruled, some of whom achieved wide fame and some of whom did not, depending on their strength and achievements, according to what has reached us through their date formulas that provided us with sufficient information about the history of their rule and what they provided It is worth noting that the first four rulers of the Larsa dynasty were not strong enough to qualify them to expand the borders of their cities and control the neighbouring cities, or perhaps excavations did not reveal to us royal texts or data formulas with sufficient information indicating their achievements. With the arrival of the fifth king in the dynasty, King Gungunum, a new prosperous era began in the history of the Larsa dynasty. We studied tow economic texts that dated to king Gungunum , the first one dates back to the third year and the second dates back to the twenty-sixty year
Abstract
The model of financial reporting in Iraq Based on a specific set of accounting objectives & concepts, which require the application of the historical cost valuation approach due to the nature of the objectives of financial reporting in Iraq, established under the unified accounting system , which focuses on serving the needs of the state because it the most influential user in setting accounting objectives and concepts, which stems mainly from the nature of the economic system in Iraq, which focuses on the public sector versus the private sector as well as the nature of the ownership business that focuses on partnership versus corpor
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Abstract
Objective of this research focused on testing the impact of internal corporate governance instruments in the management of working capital and the reflection of each of them on the Firm performance. For this purpose, four main hypotheses was formulated, the first, pointed out its results to a significant effect for each of corporate major shareholders ownership and Board of Directors size on the net working capital and their association with a positive relation. The second, explained a significant effect of net working capital on the economic value added, and their link inverse relationship, while the third, explored a significant effect for each of the corporate major shareholders ownershi
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