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 2021
Journal Name
Int. J. Nonlinear Anal. Appl.
A topology on a ring part of is-algebra
...Show More Authors

Scopus (2)
Scopus Clarivate
Publication Date
Tue Aug 02 2022
Journal Name
Basic And Clinical Andrology
Effects of Covid-19 vaccination on different semen parameters
...Show More Authors
Abstract<sec> <title>Background

The possible effects of COVID-19 vaccines on reproductive health and male fertility in particular have been discussed intensely by the scientific community and the public since their introduction during the pandemic. On news outlets and social media platforms, many claims have been raised regarding the deleterious effects of COVID-19 vaccines on sperm quality without scientific evidence. In response to this emerging conflict, we designed this study to evaluate and assess the effect of the Pfizer-BioNTech mRNA COVID-19 vaccine on male fertility represented by the semen analysis parameters.

... Show More
View Publication Preview PDF
Scopus (16)
Crossref (16)
Scopus Clarivate Crossref
Publication Date
Sun Jul 31 2022
Journal Name
Journal Of Ovonic Research
Effect of annealing on thin film AgInSe2 solar cell
...Show More Authors

AgInSe2 (AIS) thin films solar cell involving of n-type AgInSe2 and Si of p-type substrate by using thermal evaporation method. The influence of annealing of the preparation AgInSe2 were considered to find the best properties of solar device. Thin film AIS have been deposited under the vacuum of 1.5*10-6 Torr with (400) nm thickness at R.T and annealing temperatures (473,573) K. Polycrystalline tetragonal structure for AIS thin films from XRD and increasing of surface roughness from AFM, energy gap values decreasing with increasing annealing temperatures, all films were negative type, I-V characteristics show increasing of efficiency with increasing of annealing temperatures.

View Publication
Scopus (4)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Sat Jun 01 2019
Journal Name
Geoderma
Effect of cover crop management on soil hydraulic properties
...Show More Authors

View Publication
Scopus (77)
Crossref (76)
Scopus Clarivate Crossref
Publication Date
Sat Jul 01 2023
Journal Name
International Journal Of Computing And Digital Systems
Human Identification Based on SIFT Features of Hand Image
...Show More Authors

View Publication
Scopus (3)
Scopus Crossref
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Assessing the efficiency of the Economic performance of the general company for Vegetable oil Industry for the period (2003-2007)
...Show More Authors

The State company for vegetable oils industry one of the most dynamic

companies in the Iraqi economy and is one of the companies manufacturing(food) that takes astrategic dimension and production within the concept of food security, this as well as to reduce dependence on imports and operation of national manpower.This study aims to describe the performance of the State company for vegetable oils industry for the period (2003-2007) which was characterized by economic and security instability of the country and give an accurate picture of their efficiency and their capacity to produce during this Period.    

View Publication Preview PDF
Crossref
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Changes in the serum level of the trace elements in chronic renal
...Show More Authors

Were studied changes in the concentration of copper, iron and zinc in blood serum of one hundred patients with chronic kidney and treated dialysis blood were also measured the level of calcium kidney and phosphate Calciotropic in serum of these patients took samples of blood from these patients before and after treatment dialysis vessels as well as the statement of changes in those standards Alkimaahiatih Results were compared with twenty-five healthy people (control group)

View Publication Preview PDF
Crossref
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Form that is a Proposed of Procedures for Auditing the Technical Reserves of General Insurances Branches in the Insurance Activity : applied research
...Show More Authors

The research aims to identify the theoretical framework of technical reserves in the insurance activity and the role of the auditor in verifying the integrity of the estimates of technical provisions (technical reserves) for the branches of general insurance in insurance companies based on the relevant international auditing standards, as a proposed audit program has been prepared in accordance with international auditing standards that enable the auditor to express a sound opinion on the fairness of the financial statements of these companies , The research has reached many conclusions, the most important of which is the existence of deficiencies in the audit procedures of insurance companies, as the audit program of those companies did

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 01 2019
Journal Name
Aip Conference Proceedings
Studying some of mechanical properties (tensile, impact, hardness) and thermal conductivity of polymer blend reinforce by magnesium oxide
...Show More Authors

View Publication
Scopus (5)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Wed Dec 01 2010
Journal Name
Al-khwarizmi Engineering Journal
An Optimum Design of Cam Mechanisms with Roller Follower for Combined Effect of Impact and High Contact Loads
...Show More Authors

     The problem in the design of a cam is the analyzing of the mechanisms and dynamic forces that effect on the family of parametric polynomials for describing the motion curve. In present method, two ways have been taken for optimization of the cam size, first the high dynamic loading (such that impact and elastic stress waves propagation) from marine machine tool which translate by the roller follower to the cam surface and varies with time causes large contact loads and second it must include the factors of kinematics features including the acceleration, velocity, boundary condition and the unsymmetrical curvature of the cam profile for the motion curve.

     In the theoretical solution

... Show More
View Publication Preview PDF