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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
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Providence of the Rosaly's family to the Intellectual Movement in Yemen
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The Providence of the Rosaly's family to the Intellectual Movement in Yemen

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Role of Tourism Industry in the Developing of Economie to Iraq for (1990- 2009)
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The Developing economies of countries have witnessed essential changes to words the development of tourism industry in the 21st century . in addition to adopting same of policies and strategies to grow up with the tourism sector to make it one of the important economic sector to compete the tourist cal  developments in the wear .

As for the tourism sector in Iraq ,it's still afresh one , has many of elements which can be in vested ,needs a wide strategies of tourist cal in statutes and variety completive services and change of success for the locale and forgin investor ,the essential aim after this research is to prompt the national economic through the tourism industry and making concisen

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Publication Date
Sun Apr 07 2013
Journal Name
Journal Of Educational And Psychological Researches
The Sources of psychological Stress with students living at dormitories in university of Baghdad.
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Stress with all its kinds are the results of a nick development Leading to delinquency burdening the ability of people.. development gas its effect on self and body reflecting on health ( physically, Psychological. And mentally) and finally leading to death (Al emara,2001,2).

Stress refers to he degree of response of the individual to events and environmental changes in his daily life with their physiological effects  such as headaches , backaches, and gastric ulcer that have different effect depending on the personality of the person and his psychological characteristics differences airing individuals ( Al emirs, zool,2  )

The aims:

  • knowi

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Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
Principles of war and jihad to protect the environment and civilians in times of war in Islamic Sharia
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The use of destructive weapons in wars without restrictions and controls, which eat green and dry land, pollute the environment and cause genocide, has become the problem of the times.

International conventions for the protection of the environment during armed conflicts are characterized by generality, ambiguity, and open to interpretation by the participating states in the agreement, and each state interprets these texts to serve its interests, but the Islamic Sharia stipulates the prohibition of the use of these comprehensive destructive weapons in an unambiguous manner, As stated in the Holy Quran:

                

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Publication Date
Tue May 09 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
TIME MANAGEMENT AND WORK PRESSURE AND THEIR RELATIONSHIP TO ADMINISTRATIVE LEADERSHIP/ A CASE STUDY AT THE HIGHER INSTITUTE FOR ADMINISTRATIVE DEVELOPMENT OF SECURITY AND ADMINISRATIVE: TIME MANAGEMENT AND WORK PRESSURE AND THEIR RELATIONSHIP TO ADMINISTRATIVE LEADERSHIP/ A CASE STUDY AT THE HIGHER INSTITUTE FOR ADMINISTRATIVE DEVELOPMENT OF SECURITY AND ADMINISRATIVE
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The research aims to determine the strength of the relationship between time management and work pressure and administrative leadership, where he was taken a sample of (47) of the administrative leadership at the Higher Institute of security and administrative development in the Ministry of Interior was used questionnaire as a key tool in collecting data and information and analyzed the answers to the sample surveyed by using Statistical program (spss) in the arithmetic mean of the calculation and test (t) and the correlation coefficient, the research found the most important results: the existence of significant moral positive relationship between both time management and work pressure and administrative leadership, the leadership of th

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Publication Date
Wed Mar 01 2006
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
مدى أمكانية وضع اسس ومعايير لتقويم اداء اجهزة الرقابة المالية
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Publication Date
Mon Aug 04 2025
Journal Name
Economics And Administrative Studies Journal (easj) (formerly Al-dananeer Journal)
استخدام المتوسط المتحرك المتسارع منعدم التاخير لتوقيت سوق الاوراق المالية
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Publication Date
Tue Aug 01 2023
Journal Name
Nauchforum
COGNITIVE ELEMENTS AND CRITERIA OF THE INFLECTIONAL SYSTEM OF RUSSIAN AND ARABIC LANGUAGUES IN THE PROCCES OF VERBAL COMMUNICATION (COGNUTIVE ANALYSIS OF LANGUAGE STRUCTURE)
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In this paper we study the selection of cognitive elements and criteria of the inflectional structure of the Russian and Arabic languages in the process of speech communication. Phonetic-physiological principle is the main parameter by which the elements and criteria of cognitive activity in the presented study are distinguished. On the basis of the above mentioned parameter, we select the investigated criteria and elements. The first criterion is semantic, reflects the accordance of the elements of thinking to sound combinations in the studied languages, and allows us to distinguish the second criterion – morphonological. The second criterion depends on the phonetic changes of these combinations occurring in the process of speech activit

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Publication Date
Fri Dec 30 2011
Journal Name
Al-kindy College Medical Journal
Increase serum leptin level in Helicobacter pylori infection in Iraqi gastritis patients
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Background: H.pylori colonized gastric mucosal
epithelium will virtually develop gastritis and had the
capacity to persist for decades. Pathogenesis is
dependent upon strain, virulence host genetic
susceptibility, and environmental cofactors. Leptin is
a member of the class 1 cytokine family so altered
leptin production during ifnect and inflammation that
leptin part of the cytokine cascade ,which
orchestrates the defense mechanism.
Objective: Examin the effect of H.pylori infection
on serum leptin level.
Methods: One hundred and thirty(130) Patients
attending the Endoscopic Unit at "Gastroenterology
and Hepatology Teaching Hospital/ Baghdad Medical
City"were included in this study with ages rang

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Publication Date
Sun Nov 27 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
open-source enterprise resource planning system Odoo roll in rationalizing the costs of the Ishtar Sheraton Hotel/ applied research
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The Accommodation industry in Iraq suffers from many problems, especially after 2003, when the Accommodation industry was exposed to many crises due to the security and political situation in Iraq, which negatively affected the administrative operations inside the industry and created many problems, the most important of which are deterioration, high costs and poor performance, so some hotel administrations sought To find alternative solutions that help in the advancement of hotels, one of the proposals is to go to technology, as technology is currently one of the most important solutions to solve large complex problems, as the world has turned to automation to solve complex problems such as increasing production, reducing costs, and rai

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