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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
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Altruism and its relation with self control among university students
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Altruism is one of good qualities of human being expressing his highness and triumph. Self control has A signifies in a lot of psychological, educational, Social, ethical and healing fields Where the higher self control relates with high degrees of carefulness accuracy, problem solving, choice. judgment and decision making. the present study aimos at measuring altruism among university students , self control among them , recognizing the statistically differences significance on self control among university students according to gender variable and recognizing the correlation between attruism and self control among university students . the sample consists of the basic application one (200) students (100) males and (100) males that had

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Psychological Flow and Its Relation to Futuristic Thinking among Postgraduates
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The research seeks to find the relationship between psychological flow and futuristic thinking among postgraduate students. To this end, the researchers have made up two scales: one scale to measure the psychological flow which consisted of (32) items and the other to measure the futuristic thinking included (39) items which were distributed into three domains. As to collect the required data, the two scales had applied on a sample comprised (200) postgraduate students. The findings revealed that there is a correlation between psychological flow and futuristic thinking. The researcher recommended the coming studies take the relationship between psychological flow and psychological happiness.

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Publication Date
Wed Jan 01 2014
Journal Name
Lap Lambert Academic Publishing
High Order Tow Point Boundary Value Problems And Its Applications
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The aim of this book is to present a method for solving high order ordinary differential equations with two point boundary condition of the different kind, we propose semi-analytic technique using two-point osculatory interpolation to construct polynomial solution. The original problem is concerned using two-points osculatory interpolation with the fit equal numbers of derivatives at the end points of an interval [0 , 1] . Also, we discussion the existence and uniqueness of solutions and many examples are presented to demonstrate the applicability, accuracy and efficiency of the methods by compared with conventional method .i.e. VIDM , Septic B-Spline , , NIM , HPM, Haar wavelets on one hand and to confirm the order convergence on the other

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Psychicasthein and Its Relationship Family Violence among Secondary School Student
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The recent research aims to the following
1- Identify the for Psychicasthein high school students
2-Identify the differences of Psychicasthein of high school students according tothe (male, female).
3- Identify the for Family Violence high school students .
4-Identify the differences of Family Violence of high school students according to the ( male,female)
5-Identify of the relationship between the Psychicasthein and family violence
To achieve the objectives of the present research was to build Psychicasthein scale and the adoption of a measure of domestic violence, and applied these tools, and after extracting the psychometric properties of the two measures of reliability and validity, according to a sample of 200 stu

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
Existential frustration and its relation with recrimination among university students
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The study aims to identify the level of existential frustration and the level of recrimination among the students of universities, identify the statistical differences between the existential frustration and recrimination based on gender, and finally, identify the correlation between the existential frustration and recrimination. To do this, the researcher adopted the existential frustration scale of ( al-saaedi, 2009) that consisted of (43) item, he also adopted the recrimination scale of ( al-zugeibi,2008) which composed of (31) item. The total sample was (120) male and female student were chosen randomly from four colleges within the university of Baghdad for the academic year ( 2015-2016). The results revealed that the targeted sampl

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Publication Date
Tue Jan 01 2019
Journal Name
Opción: Revista De Ciencias Humanas Y Sociales
Main tendencies in the category of number in Japanese and Swahili
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Scopus
Publication Date
Sun Dec 01 2013
Journal Name
Baghdad Science Journal
Flow injection analysis for the photometric determination of promethazine-HCl in pure and pharmaceutical preparation via oxidation by persulphate using Ayah 3SX3-3D solar micro photometer
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The first flow injection spectrophotometric method is characterized by its speed and sensitivity which have been developed for the determination of promethazine-HCl in pure and pharmaceutical preparation. It is based on the in situ detection of colored cationic radicals formed via oxidation of the drug with sodium persulphate to pinkish-red species and the same species was determined by using homemade Ayah 3SX3-3D solar flow injection photometer. Optimum conditions were obtained by using the high intensive green light emitted diode as a source. Linear dynamic range for the absorbance versus promethazine-HCl concentration was 0-7 mmol.L-1, with the correlation coefficient (r) was 0.9904 while the percentage linearity (r2%) was 98.09%. the L.

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Crossref
Publication Date
Sun Sep 06 2009
Journal Name
Baghdad Science Journal
Estimation of cellular immune response by evaluation of some cytokines in immunopathogenesis of chronic hepatitis B and C pre- and post- treated Iraqi patients (in vivo and in vitro)
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Two groups of chronic hepatitis B and C virus patients were divided into Pre-treated patients (25 CHB patients with positive HBs Ag for more than 6 months and 40 CHC patients), and post-treated patients [12 CHB patients (4, 6, and 2 were treated with lamivudine, IFN-? and combination of LMV + IFN-? respectively), and 27 patients for CHC (3, 13 and 11 patients were treated with Ribavirin, IFN-? and combination therapy (RBV+ IFN-?) respectively].These patients were followed up for 6 months. By using ELISA technique, levels of IL-6, IL-10, IFN-? and TNF-? were measured in vivo and in vitro (supernatant of PBMCs stimulated with PHA) and compared with healthy control. The mean level of IL-6, IL-10 and TNF-? in CHB patients showed significant dif

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Crossref
Publication Date
Wed Feb 19 2020
Journal Name
Innovations In Pharmacy
Influence of Pharmacy Characteristics and Customer Quality of Life on Satisfaction of Community Pharmacy Customers
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Objectives: The study objectives were to evaluate customer satisfaction with community pharmacy services and measure the relationships between customer satisfaction and pharmacy/pharmacist characteristics and customer quality of life. Methods: This was a cross-sectional survey of a convenience sample of customers at 20 community pharmacies in 10 different geographical areas in Baghdad city between May and September 2018. We used the satisfaction items which were developed by Paterson and colleagues in 2013. The survey also assessed customer quality of life (QoL) with 12 QoL items. Results: The study recruited 400 pharmacy customers. Overall, customers reported good satisfaction with community pharmacy services. The most

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Crossref (7)
Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Sylwan Journal
Histological Evaluation and Gene Expression of Local Application of Calmodulin on Wound Healing of rats
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Background and Objectives: Wound healing is a complex process with overlapping phases haemostasis, inflammation, proliferation and maturation/matrix remodeling. Each phase of wound healing requires different management strategies, and inappropriate treatment can delay wound healing. The aim of the present study was to evaluate the efficacy of topical application of calmodulin as a significant augmentation of the granulation tissue production process of wound healing and to express of genes CaMKK2, MaP2K6 and CXCR4 at site of wound defect, that have versatile effects on the body and they belong to Ca/camodulin related genes. Material and Methods: In this study thirty albino male rats, weighting (300-400) gram, aged (6-8) months, wil

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