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Predicting the financial distress of companies using logistic regression and its impact on earnings per share in companies listed on the Iraqi Stock Exchange: Predicting the financial distress of companies using logistic regression and its impact on earnings per share in companies listed on the Iraqi Stock Exchange
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Abstract

The prevention of bankruptcy not only prolongs the economic life of the company and increases its financial performance, but also helps to improve the general economic well-being of the country. Therefore, forecasting the financial shortfall can affect various factors and affect different aspects of the company, including dividends. In this regard, this study examines the prediction of the financial deficit of companies that use the logistic regression method and its impact on the earnings per share of companies listed on the Iraqi Stock Exchange. The time period of the research is from 2015 to 2020, where 33 companies that were accepted in the Iraqi Stock Exchange were selected as a sample, and the research hypotheses were tested using normal least squares regression and logistic regression. The results of testing the first hypothesis of the research indicated that the results of the unidirectional logistic regression from Baytree indicated the confirmation of this hypothesis and it can be said with confidence that by combining accounting and market information, a suitable model can be used to predict the financial distress of accepted companies offered on the Iraqi Stock Exchange. The results of the second hypothesis of the research also showed that earnings per share is a predictor of financial deficit. Firms that predict fiscal deficit try to show lower earnings per share and try to be honest and by accurate prediction of earnings per share according to signal theory, they gain the trust of shareholders and creditors and assure that the company is trying to find a suitable solution for the current issue and other issues that may take place in the future.

Keywords: Predicting financial distress, logistic regression, earnings per share

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Publication Date
Wed Jan 13 2021
Journal Name
Muthanna Journal Of Pure Science
"Applications of biological of Azo-Schiff base ligand and its metal complexes and: A review "
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"1998 onwards, a span reporting 1000s of studies depicts the ever-increasing Schiff bases and their complexes applicability; this study genetically tests the research of the last 20 years. The variety of these molecules structural has made them obtainable for a so broad ambit for implementations of biological. They are eminent and because of this unique feature they find their position in the quantitative and qualitative calculation of metals in the aqueous medium. It demonstrated to be prominent catalysts and showed an enjoyable effect of fluorescence. Definitively, Schiff base fissures gotten situation of a unique during bio-experiments and in vitro to develop drugs with a large number of biological structures containing parasites

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Publication Date
Tue Oct 30 2018
Journal Name
Risalat Al-huquq Journal
Legal Protection for Producers of Sound Recordings under Iraqi Law
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Piracy on phonograms is now, rightly, the crime of the electronic age. Despite the protection sought by States to provide for such registrations, whether at the level of national legislation or international agreements and conventions, but piracy has been and continues to pose a significant threat to the rights of the producers of those recordings, especially as it is a profitable way for hackers to get a lot of money in a way Illegal, which is contrary to the rules of legitimate competition. Hence, this research highlights the legal protection of producers of phonograms in light of the Iraqi Copyright Protection Act No. (3) of 1971, as amended.

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Publication Date
Tue Feb 01 2022
Journal Name
Biochemical & Cellular Archives,
BACTERIAL CONTAMINATION OF IRAQI BANKNOTES CURRENCY IN CIRCULATION IN BAGHDAD CITY
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The present study was identified the type of bacterial contamination of Iraqi banknotes currency (Iraqi dinars) in circulation. 68 Iraqi banknotes currency of different denominations samples were randomly gathered from different locations and different occupational groups in Baghdad city. The results showed 61 (89.70%) of the samples were determined to be contaminated with bacteria, whereas 7 (10.29%) were confirmed to be sterile. A total of 11 different species of bacteria resulting in 72 isolates were found from those 61 contaminated Iraqi banknotes currency. Based on culture, morphological and biochemical tests, 11 isolates were identified as Bacillus sp., Staphylococcus aureus, Staphylococcus epidermidis, Corynebacterium diphtheria, Leu

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Publication Date
Tue Jan 01 2019
Journal Name
Research Journal Of Pharmacy And Technology
Reading of Immune picture in Chronic Myeloid Leukemia in Iraqi Patients
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Chronic myeloid leukemia (CML) is a myeloproliferative disorders characterized by formation of Philadelphia chromosome. After disease development, several events may associate with the reduction of anti-tumor immunity. The present study was designed to investigate the immunological profile of innate and adaptive immune response in Iraqi patients with CML. Patients were grouped into untreated (UT), treated (T) with chemotherapy, while another apparently healthy individuals were recruited to represent the control (C) group. Methods: ELISA technique was used to estimate serum levels of GM-CSF, IL-1a, IL-8, IL2, INF-?, IL-4, and IL-10 while SRID was used to estimate serum levels of C4, IgM, IgA, and IgG. Results: Regarding to innate immune resp

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Physics: Conference Series
Measurement the Concentrations of Radon and Thoron and Their Progeny in the Air Samples of Al-Haswaa City in Babylon province
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Publication Date
Sat Apr 15 2023
Journal Name
History Of Medicine
Assessment of Alpha-Fetoprotein in Cerebrospinal Fluid, Plasma and Its Correlation to Some Biochemical Parameters in New Born with Congenital Hydrocephalus
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ATAW Eqbal Abdul Ameer'. Shifaa Jameel Ibrahim?, HISTORY Of MEDICINE, 2023

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Publication Date
Sun Aug 11 2024
Journal Name
Al-salam Journal For Medical Science
A review of recent developments in pharmaceutical chemistry on biological evolution of tetrazole derivatives
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This review sums up the developments in the biological activity of tetrazole active derivatives in recent days. Some of the deliberated derivatives of tetrazole are at present actively scientifically studied; some of them have biological activity that enables them to be studied further in the future as a drug for various biological activities. This review seeks to offer a comprehensive analysis of the efficacy and clinical advantage of biological activity for tetrazole derivatives.

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Publication Date
Fri Nov 03 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences( P-issn 1683 - 3597 E-issn 2521 - 3512)
Possible Protective Effect of Low Dose of Papaverine on ANIT Induce Cholestasis in Rat
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Abstract Intrahepatic cholestasis is clinical syndrome which cause either by defect in synthesis or bile acid flow, the pathophysiology of cholestasis is complicated by a number of  variables, including oxidative stress, inflammatory response, and  dysregulation of bile acid transporter . Rats, mice, and guinea pigs were utilized as experimental animals, and ANIT was administered to them in order to create a model that closely resembled intrahepatic cholestasis in human. This study examined the protective effects of papaverine, a non-narcotic opium alkaloid derived from papaver somniferum and discovered as an FXR agonist, on cholestasis in rats induced by alpha-naphthylisothiocyanate (ANIT). Rats utilized in this study divid

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Publication Date
Wed Dec 01 2021
Journal Name
Iraqi Journal Of Physics
Effect of Silver Nanoparticles on Fluorescence Intensity of Fluoreseina Dye Mixed in One Solution
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Metal enhanced fluorescence (MEF) is an unequaled phenomenon of metal nanoparticle surface plasmons, when light interacts with the metal nanostructures (silver nanoparticles) which result electromagnetic fields to promote the sensitivity of fluorescence. This work endeavor to study the influence of silver nanoparticles on fluorescence intensity of Fluoreseina dye by employment mixture solution with different mixing ratio. Silver nanoparticles had been manufactured by the chemical reduction method so that Ag NP layer coating had been done by hot rotation liquid method. The optical properties of the prepared samples (mixture solution of Fluoreseina dye solutions and colloidal solution with 5 minutes prepared of Ag NPs) tested by using UV-V

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Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Environmental Engineering
Influence of Clay Lens on Migration of Light Nonaqueous Phase Liquid in Unsaturated Zone
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