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
Fri Jan 01 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Structural and Electrical Properties Dependence on annealing temperature of a-Ge: Sb/c-Si Heterojunction
...Show More Authors

Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Engineering
Performance evaluation of Sequencing Batch Reactor and Conventional Wastewater Treatment Plant based on Reliability assessment
...Show More Authors

Baghdad city has been faced numerous issues related to freshwater environment deteriorations due to many reasons, mainly was the discharge of wastewater without adequate treatment. Al- Rustamiya Wastewater Treatment Plant (WWTP) have been constructed among many plants in Baghdad city to reduce the amount of wastewater discharged into natural environment and its subsequent adverse effects. This study was conducted to evaluate the performance of the plant which consist of a conventional activated sludge (CAS) and sequencing batch reactors (SBR) systems as secondary treatment units and its ability to meet Iraqi specifications. A reliability level determination and analysis also were conducted to find the plant's stability and its capabi

... Show More
Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Engineering
Experimental Study on Tribological Characteristics of AA 6061 Alloy Reinforced with Al2O3 and B4C Particles
...Show More Authors

Two different composite materials were prepared by stir casting method of AA 6061 alloy as a matrix reinforced with two addition different ceramic materials Al2O3 and B4C of grain size   20 µm by 2.5, 5, 7.5 and10% in weight. The composite material with aluminum alloy as a matrix possesses a unique mechanical properties such as: high specific strength and hardness, low density, and high resistance to corrosion and friction wear. This composite is widely used in automotive parts space and marine applications.

Pin-on-disc technique was used to calculate the wear rate for each addition of Al2O3 and B4C particles. Rockwell hardness test and

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 01 2019
Journal Name
2019 Ieee Asia-pacific Conference On Computer Science And Data Engineering (csde)
Effect of Lime, Cement, and Lime-Cement Stabilisation on Low to Medium Plasticity Clayey Soil
...Show More Authors

View Publication
Scopus (7)
Crossref (5)
Scopus Crossref
Publication Date
Wed May 04 2022
Journal Name
Int. J. Nonlinear Anal. Appl.
Knee Meniscus Segmentation and Tear Detection Based On Magnitic Resonacis Images: A Review of Literature
...Show More Authors

The meniscus has a crucial function in human anatomy, and Magnetic Resonance Imaging (M.R.I.) plays an essential role in meniscus assessment. It is difficult to identify cartilage lesions using typical image processing approaches because the M.R.I. data is so diverse. An M.R.I. data sequence comprises numerous images, and the attributes area we are searching for may differ from each image in the series. Therefore, feature extraction gets more complicated, hence specifically, traditional image processing becomes very complex. In traditional image processing, a human tells a computer what should be there, but a deep learning (D.L.) algorithm extracts the features of what is already there automatically. The surface changes become valuable when

... Show More
Publication Date
Fri Nov 22 2019
Journal Name
Chalcogenide Letters
CONCENTRATION EFFECTS ON ELECTRONIC AND SPECTROSCOPIC PROPERTIES OF ZnCdS WURTZOIDS: A DENSITY FUNCTIONAL THEORY STUDY
...Show More Authors

Publication Date
Mon Dec 07 2020
Journal Name
The International Journal Of Artificial Organs
Improved hand prostheses control for transradial amputees based on hybrid of voice recognition and electromyography
...Show More Authors

The control of prostheses and their complexities is one of the greatest challenges limiting wide amputees’ use of upper limb prostheses. The main challenges include the difficulty of extracting signals for controlling the prostheses, limited number of degrees of freedom (DoF), and cost-prohibitive for complex controlling systems. In this study, a real-time hybrid control system, based on electromyography (EMG) and voice commands (VC) is designed to render the prosthesis more dexterous with the ability to accomplish amputee’s daily activities proficiently. The voice and EMG systems were combined in three proposed hybrid strategies, each strategy had different number of movements depending on the combination protocol between voic

... Show More
View Publication
Scopus (5)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Medicine And Life
Effect of commercially pure titanium implant coated with calcium carbonate and nanohydroxyapatite mixture on osseointegration
...Show More Authors

In this research, rabbit femurs were implanted with CP Ti screws coated with a combination of CaCO3 and nanohydroxyapatite, and the effect on osseointegration was assessed using histological and histomorphometric examination at 2 and 6 weeks. CaCO3 and nanohydroxyapatite were combined with the EPD to coat the surfaces of the CP Ti screws. The femurs of five male rabbits were implanted with coated and uncoated implant screws. Healing time was divided into two groups (2 and 6 weeks). After 2 and 6 weeks of implantation, the histological examination revealed an increase in the growth of bone cells for coated screws, and the histomorphometric analysis revealed an increase in the percentage of ne

... Show More
View Publication
Scopus (7)
Crossref (8)
Scopus Crossref
Publication Date
Sun Jun 30 2019
Journal Name
Journal Of Engineering
Energy, Exergy and Anergy Analysis of Vertical Split Air Conditioner Under experimental ON-OFF Cycling
...Show More Authors

A time series analysis can help to observe the behavior of the system and specify the system faults. In addition, it also helps to explain the various energy flows in the system and further aid in reducing the thermodynamic losses. The intelligent supervisory LabVIEW software can monitor the incoming data from the system by using Arduino microcontroller and calculates the important parameters. Energy, exergy, and anergy analysis present in this paper to investigate the system performance as well as its components. To accomplish this, a 4-ton vertical split air conditioner based on vapor compression refrigeration cycle charged with refrigerant R-22 was modified for experimental analysis. The results showed that during 540

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
A Comparative Study on Treatment of Diabetic Foot Infection by Acetic Acid, Rifocin and Probiotics
...Show More Authors

Introduction: Diabetic foot infections are one of the most severe complications of diabetes. This study was aimed to determine the common bacterial isolates of diabetic foot infections and the in vitro antibiotic susceptibility then treatment.
Methods: A swab was taken from the foot ulcer, and the aerobic bacteria were isolated and identified by cultural, microscopic and biochemical test, then by api-20E system. After that their antibiotic susceptibility pattern was determined. Then local and systemic treatment was used to treat the diabetic foot patients.
Results: Bacterial isolates belonging to twelve species were obtained from diabetic foot patients. Gram (-) bacteria were the predominant pathogens in the diabetic foot infection

... Show More
View Publication Preview PDF