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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 May 01 2018
Journal Name
مجلة اداب ذي قار
توظيف الاتصال الالكتروني في العلاقات العامة للتسويق الاجتماعي لقضايا حقوق الانسان ( دراسة مسحية للعاملين في منظمات المجتمع المدني العراقية وتحليلية لقياس مستوى التفاعل في صفحاتها على مواقع التواصل الاجتماعي)
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شهد العصر الحالي سرعة فائقة في انتاج وسائل الاتصال لاسيما في حقل الاتصال الاليكتروني وتوضح ذلك عبر الاندماج بين ظاهرة الكم الهائل من المعلومات وتعدد الوسائل الاتصالية وذلك لتحقيق الهدف المنشود لبث الرسالة الاتصالية الا وهو التفاعل من اجل التأثير في الفرد ومن ثم المجتمع ككل , فيما اضحت العلاقات العامة احد العوامل المؤثرة في عملية التغيير الاجتماعي بما تستند اليه من ممارسات تضعها في اطار الوظائف المجتمعية ال

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Iraqi museum beginning and development until 1963
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That writing about the Iraqi Museum, within this context that comes second only to the Egyptian Museum , in terms of the establishment , not least his affair in terms of the historical value of the effects that represent the civilization of Iraq and his history of the old , which stretches for thousands of years until it became a landmark and cultural landmarks the city of Baghdad salient .
The motive for the study of the subject of the Iraqi Museum upbringing and development until 1963 , we did not find a study documented by the independent research except for studies that are specialized to study the ancient history of Iraq and its effects was the outcome of efforts exploration missions archaeological that stretched across decades o

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Publication Date
Sat Jan 01 2022
Journal Name
Middle East African Journal Of Ophthalmology
Obstacles and challenges facing Iraqi women ophthalmologists
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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The problems of teaching the subject of reciting the Holy Quran and memorizing it through the teachers of the subject and the female students' perspectives and finding the required solutions
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The problem of the current paper is embodied in the weakness of the female students
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Mon Jul 01 2024
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Iop Conference Series: Earth And Environmental Science
An Economic Study of the Margins and Profits of Middlemen in the Marketing of Chicken Meat Marketing Channels in Baghdad Province for the Season 2023
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Abstract<p>Marketing studies are important to researchers and policy makers. The study of marketing margins and efficiency is important to understand the marketing problems that face parties of the marketing process. The aim of the research is to measure the efficiency margins and the most important marketing channels for marketing chicken meat in the province of Baghdad and to identify the most important marketing problems facing marketers of the commodity. The absolute marketing margins were (0, 1360, 1570, 1545) for the four channels respectively, while the price paid by the consumer was variable according to the marketing channel (3150, 3790, 3920, 4065) for the four channels respectively. T</p> ... Show More
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Wed Sep 15 2021
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The twentieth century witnessed developments, transformations and artistic revolutions, including what was witnessed in Arab art, especially contemporary Iraqi plastic art, and as a result, research and studies have increased that dealt with its topics in different ways, which has become a presence that gave it its own language and unique discourse, especially the body, thus opening the way for its employment in composition, to become a form. It denotes interpretable meanings through its various formal representations, which are artistic, cultural and cognitive products. The modernity of the Iraqi formation in the body has passed through different roles, so it started to deal with the body as a representation that reflects the real envir

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Crossref
Publication Date
Thu Mar 15 2018
Journal Name
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Background: Waterpipe tobacco smoking has become common especially among young people, Waterpipe smoking misconcepted as a safer mean of smoking, so in this study we will highlight the effect of Waterpipe smoking ‎on periodontal and oral health.‎ Materials and method. The selected ‎‎‎100 male subjects of 30-40 years, ‎categorized into 4 groups (each group ‎‎25 subject): Waterpipe smoker ‎with ‎healthy periodontium, ‎Waterpipe smoker ‎‎with chronic periodontitis, Non-‎‎smoker ‎with healthy periodontium and Non-smoker ‎with chronic periodontitis. Whole ‎unstimulated ‎saliva was collected. Clinical measurements: plaque ‎index

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Publication Date
Sat Dec 31 2022
Journal Name
Al-kindy College Medical Journal
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Subjects and Methods:100 patients scheduled for CTPA with a preoperative diagnosis of PTE were grouped into two: group A, (50 patients) got 1 mL/kg at 120 kV and group B, (50 patients) received 0.5 mL/kg at 80 kV.The tec

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Microbiological and Molecular study On Candida species Isolated From Catheterized ur ine specimen In Ramadi general Teaching Hospital
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