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
Thu Jun 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
Body Language in the Poetry of Ibn Al-Jayab Al-Farnati
...Show More Authors

Language is a means of communication among the human beings. Every language that distinguish them from others. However, there is language common that is common of all human beings without discrimination and expression of ideas. Perhaps it is more honest that the usual language.

            The research is divided into a preface which speaks about the meaning of body language. Then we speak about body gestures like the eyes, hand, the tongue the heart reaching up the conclusion in which we found that the body language is one of the terms included in the Holy Quran, which has original roots. But this term is recently common and spread in the present time. Most of those who tack

... Show More
View Publication Preview PDF
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Determinants of Investment Allocations in the Agricultural Sector in Iraq : A Comparison Between the Method of least Squares Approach and the errror Correction Model
...Show More Authors

Abstract

                 The research aimed to test the relationship between the size of investment allocations in the agricultural sector in Iraq and their determinants using the Ordinary Least Squares (OLS) method compared to the Error Correction Model (ECM) approach. The time series data for the period from 1990 to 2021 was utilized. The analysis showed that the estimates obtained using the ECM were more accurate and significant than those obtained using the OLS method. Johansen's test indicated the presence of a long-term equilibrium relationship between the size of investment allocations and their determinants. The results of th

... Show More
View Publication Preview PDF
Publication Date
Sun Oct 02 2016
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Driver and Posner Models in correcting Alternative Perceptions in Educational Psychology Material for the Students at the Institute of Fine Arts
...Show More Authors

To achieve the goals, the researcher followed the design of equal and   independent groups of partial control and post-test . The research has chosen the Institute of Fine Arts in the area Almansour area as deliberate sample where three sections of students have been chosen and the   number of students is (69) students. The researcher conducted equivalence in the variables (age, and IQ , and the overall rate for grade III). in diagnostic phase,  (21) concepts of alternative    image out of (46) concepts have been identified in addition to the goals of formulation of acquisition concepts according to the three processes (definition, discrimination and application). Achievement test has been

... Show More
View Publication Preview PDF
Publication Date
Sat Jul 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Monitoring the Land surface temperature LST with different seasons for Babylon City using GIS and R.S techniques
...Show More Authors
Abstract<p>This paper is based on the Sentinel-2 satellite data: the thermal, red, and NIR bands. The Babylon city was chosen in this study for different reasons: its location in the middle of Iraq and it represents the largest capitals of the Mesopotamia civilization in the word. The Land Surface Temperature (LST) was determined using a method that incorporates remote sensing, geographic information systems, and statistics. This process has made it possible to monitor the relationship between land usage and the land surface temperature for four seasons in the year 2021. The mapswere processed and analyzed by using ArcGIS software. Five maps of the LST were constructed. Each map represents diffe</p> ... Show More
View Publication
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Mon Jun 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Kinetic Study on Catalytic Wet Air Oxidation of Phenol in a Trickle Bed Reactor
...Show More Authors

Kinetics study on the phenol oxidation by catalytic wet air oxidation (CWAO) using CuO.NiO/Al2O3 as heterogeneous catalyst is presented. 4 g/l phenol solution of pH 7.3 was oxidized in a trickle bed reactor with gas flow rate of 80% stochiometric excess (S.E).. In order to verify the proposed kinetics, a series of CWAO experimental tests were done at two temperatures (140 and 160° C), oxygen partial pressures (9 and 12 bar), and weight hourly space velocity (WHSV) (1, 1.5, 2, 2.5, and 3 h-1). According to Power Law, the reaction orders are found to be approximately 1 and 0.5 with respect to phenol concentration and oxygen solubility, respectively. These values favorably compare with those cited in the literature for intrinsic kinetics,

... Show More
View Publication Preview PDF
Publication Date
Fri Feb 01 2019
Journal Name
Iraqi Journal Of Information &amp; Communications Technology
Evaluation of DDoS attacks Detection in a New Intrusion Dataset Based on Classification Algorithms
...Show More Authors

Intrusion detection system is an imperative role in increasing security and decreasing the harm of the computer security system and information system when using of network. It observes different events in a network or system to decide occurring an intrusion or not and it is used to make strategic decision, security purposes and analyzing directions. This paper describes host based intrusion detection system architecture for DDoS attack, which intelligently detects the intrusion periodically and dynamically by evaluating the intruder group respective to the present node with its neighbors. We analyze a dependable dataset named CICIDS 2017 that contains benign and DDoS attack network flows, which meets certifiable criteria and is ope

... Show More
View Publication Preview PDF
Crossref (22)
Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Efficacy of Saccharomyces cerevesiae on promoting growth in tomato: Nahida M.Saleh |Adnan A. Issa
...Show More Authors

This study was conducted to evaluate the efficacy of Saccharomyces cerevesiae as a growth promoting agent in tomato. Soaking the seeds in yeast suspension at 5 g/L for 12h increased germination percentage, root length, root fresh and dry weight, plant height, foliage fresh and dry weight, attained 88.5% ; 8.1 cm ; 84.3 mg ; 7.03 mg ; 10.75 cm ; 839 mg and 37.75 mg compared with 80% ; 5.33 cm ; 39 mg ; 4.8 mg ; 7.35 cm ; 608 mg and 25.5 mg in seedlings grown from non treated seeds respectively. Similar results were obtained with seedling from seeds soaked in S. cerevesiae filtrate for 12 hrs. with values of 77.5% ; 6.875 cm ; 91.5 mg ; 7.5 mg ; 9.5 cm ; 777 mg and 40.35 mg compared to 66% ; 5.8 cm ; 57.7 mg ; 5.03 mg ; 5.9 cm ; 493 mg

... Show More
View Publication
Crossref
Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effects of Glycitein Injections on Native Chickens’ Ability to Reproduce, Sex Ratio in Offspring
...Show More Authors
Abstract<p>The aim of this study was to improve the reproductive ability of native Iraqi chickens with the use of glycitein. The Studie was conducted on a of 120 Iraqi native chickens, consisting of 100 hens and 20 roosters. The chickens were 26 weeks old at the time of the study. The chickens were divided into four treatment groups, with each group consisting of 25 chicks. The experimental design consisted of four groups: the first group served as the non-injection control (referred to as T1), while the remaining groups (T2, T3, and T4) were treated with injections of glycitein at concentrations of 5, 10, and 15 mg/kg body weight, respectively. These injections were given subcutaneously in the </p> ... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Sun May 03 2020
Journal Name
Systematic Reviews In Pharmacy
Therapeutic Effect of Pumpkin ( Cucurbita pepo L.) on Post Burn Injury in White Mice
...Show More Authors

View Publication
Publication Date
Mon Nov 01 2021
Journal Name
2021 International Conference On Intelligent Technology, System And Service For Internet Of Everything (itss-ioe)
Application of MQ-Sensors to Indoor Air Quality Monitoring in Lab based on IoT
...Show More Authors

Scopus (12)
Crossref (11)
Scopus Crossref