Preferred Language
Articles
/
jcois-2044
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
...Show More Authors

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

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Apr 28 2024
Journal Name
Iraqi Journal Of Agricultural Sciences
COMPARISON OF TWO TYPES OF SENSORS AND THEIR EFFECT ON SPRAY QUALITY PEAR TREES
...Show More Authors

This study was aimed to reduce the amount of the sprayed solution lost during trees spraying.  At the same time, the concentration of the sprayed solution on the target (tree or bush) must be ensured and to find the best combination of treatments. Two factors controls the spraying process: (i) spraying speed (1.2 km/h, 2.4 km/h, 3.6 km/h), and (ii) the type of sensor. The test results showed a significant loss reduction percentage. It reached (6.05%, 5.39% and 2.05%) at the speed (1.2 km/h, 2.4 km/h, 3.6 km/h), respectively. It was noticed that when the speed becomes higher the loss becomes less accordingly. The interaction between the 3.6 km/h speed and the type of Ultrasonic sensor led to a decrease in the percentage of the spray

... Show More
Scopus Crossref
Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Engineering
EFFECT OF COOLING RATE ON MECHANICAL PROPERTIES OF EUTECTIC AND HYPOEUTECTIC Al-Si ALLOYS
...Show More Authors

In this research the effect of cooling rate and mold type on mechanical properties of the eutectic
and hypoeutectic (Al-Si) alloys has been studied. The alloys used in this research work were (Al- 12.6%Si
alloy) and (Al- 7%Si alloy).The two alloys have been melted and poured in two types of molds with
different cooling rates. One of them was a sand mold and the other was metal mold. Mechanical tests
(hardness, tensile test and impact test) were carried out on the specimens. Also the metallographic
examination was performed.
It has been found that the values of hardness for the alloys(Al-12.6%Si and Al-7%Si) which poured in
metal mold is greater than the values of hardness for the same alloy when it poured in a heated

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Southwest Jiaotong University
Effect of Saturation Levels on Shear Strength and Bearing Capacity Properties of Soil Types
...Show More Authors

This study presents a comprehensive set of laboratory works for the examined soil layers extracted from Baghdad city (specifically from Alkadhimya, Alaitaifiya, and Alhurriya) to illustrate their engineering properties. The researchers have adopted the unified soil classification system for soil classification purposes. Also, the direct shear test was performed for soil samples with various degrees of saturation (0%, 25%, 50%, 75%, and 100%). The test results have shown a significant reduction in cohesion property with higher moisture content within soil samples. Also, a noticeable reduction in angle of internal friction value has occurred with such changes. Furthermore, it has been found that the bearing capacity of unsaturated soi

... Show More
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Sun Oct 01 2017
Journal Name
Fuel
Effect of temperature and SiO2 nanoparticle size on wettability alteration of oil-wet calcite
...Show More Authors

Nanofluid treatment of oil reservoirs is being developed to enhance oil recovery and increase residual trapping capacities of CO2 at the reservoir scale. Recent studies have demonstrated good potential for silica nanoparticles for enhanced oil recovery (EOR) at ambient conditions. Nanofluid composition and exposure time have shown significant effects on the efficiency of EOR. However, there is a serious lack of information regarding the influence of temperature on nanofluid performance; thus the effects of temperature, exposure time and particle size on wettability alteration of oil-wet calcite surface were comprehensively investigated; moreover, the stability of the nanofluids was examined. We found that nanofluid treatment is more efficie

... Show More
Scopus (146)
Crossref (142)
Scopus Clarivate Crossref
Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
''The use of factor analysis to identify the leading factors to high blood pressure.''A field study in Baghdad hospitals
...Show More Authors

Abstract :

    In view of the fact that high blood pressure is one of the serious human diseases that a person can get without having to feel them, which is caused by many reasons therefore it became necessary to do research in this subject and to express these many factors by specific causes through studying it using (factor analysis).

  So the researcher got to the five factors that explains only 71% of the total variation in this phenomenon is the subject of the research, where ((overweight)) and ((alcohol in abundance)) and ((smoking)) and ((lack of exercise)) are the reasons that influential the most in the incidence of this disease.

View Publication Preview PDF
Crossref
Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
Search for Identity in Michael Ondaatje's Post colonial Novel In the Skin of a Lion
...Show More Authors

In his post colonial novel, In the Skin of a lion, the Canadian/Sri Lankan writer,
Michael Ondaatje is so interested in the term "Post colonialism" because he wants to show
that the term doesn't only refer to a period of time that comes after colonialism. In other
words, post colonialism is not only referred to as a literal description of formerly colonial
societies. He deals with the termas a literary genre and an academic construct that describes
the global conditions of a man after a period of colonialism. He shows that post colonialism is
a theory that tries to examine and explore the different styles and faces of European authority
to control the colonized. Ondaatje's attempt through such term is to unmask Europ

... Show More
View Publication Preview PDF
Publication Date
Wed May 31 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE EFFECT OF ALCOHOLIC EXTRACT OF ANETHUM GRAVEOLENS IN ALLOXAN INDUCED DIABETIC RATS.: THE EFFECT OF ALCOHOLIC EXTRACT OF ANETHUM GRAVEOLENS IN ALLOXAN INDUCED DIABETIC RATS.
...Show More Authors

Active compounds were extracted from Anethum gravoelens to produce safety vegetable treat for diabetic, the results showed that alcoholic extract of Anethum gravoelens contain Alkaloid, glycosides, phenols, resins, saponins, coumarins, flavonoide, terpenes, steroids and volatile oils. after that it was studied the effect of alcoholic extract at dose 50, 100 mg/kg of body weight in reduced glucose level in serum of diabetic rats induced by alloxan, after the end of experiment for period 30 days the rats fasting 12 hours to measure the level of glucose in serum, the result showed asignificant decrease in serum glucose level of rats treated with extract in comparison with positive group (alloxan), So biochemical tests showed significant dec

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Enhancement Ear-based Biometric System Using a Modified AdaBoost Method
...Show More Authors

          The primary objective of this paper is to improve a biometric authentication and classification model using the ear as a distinct part of the face since it is unchanged with time and unaffected by facial expressions. The proposed model is a new scenario for enhancing ear recognition accuracy via modifying the AdaBoost algorithm to optimize adaptive learning. To overcome the limitation of image illumination, occlusion, and problems of image registration, the Scale-invariant feature transform technique was used to extract features. Various consecutive phases were used to improve classification accuracy. These phases are image acquisition, preprocessing, filtering, smoothing, and feature extraction. To assess the proposed

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Clarivate Crossref
Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Workplace Fun as Moderator Variable between Leadership Virtuousness and Organizational Brilliance (Applied study at the University of Kufa)
...Show More Authors

Abstract

    The current research tested the interactive role between the workplace fun and the leadership virtuousness in the organizational brilliance, in a sample of the teaching staff at the University of Kufa reached (325 staff) out of (2069) professor. The research based on hypothesis model which reflect the research hypotheses from main variables presented  the leadership virtuousness (optimism, forgiveness, trust, compassion and  integrity) for moderating affect with the workplace fun (fun activities, Coworker socializing, manager support for fun). The organizational brilliance will increase in case of providing sub-variables which (leadership brilliance, service & innovation brillianc

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
A study of the physical and chemical characteristics of the waters of the central marshes in southern Iraq after restoration
...Show More Authors

some ecological (physical and chemical varible) of water samples were studies monthly from December 2008 to May 2009 at two stations( St.1) Al - Chibayesh marsh and (St.2) Abu – Zirik marsh which are located in the south of Iraq . These variables included : Temperature, pH, EC, Dissolved oxygen , Total alkalinity, Nitrate, Sulphate, and phosphate, Si-SiO2 and Ca ,Mg, Cl, The marsh Considered as fresh water and alkaline. Abu-Zirik less than Al-Chibayesh.

View Publication Preview PDF
Crossref