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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 Oct 21 2018
Journal Name
Al–bahith Al–a'alami
Ways to face rumors in the social networking site Facebook: Research thesis from the PhD thesis
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The research deals with the subject of «ways to face rumors in the site of social networking Facebook», a research based on a doctoral thesis, as the research dealt with rumors in the most dangerous type of new media, which sites of social communication with the global community as spreading rumors of all kinds and afflicts everyone who has eyes on him Of the audience of these sites, and aims to identify the rumors on Facebook because it is one of the most popular sites in the world and the strategy of combating the rumors published by Facebook users in their personal pages and groups that organize them, as well as identify methods and methods that can be During which the face of the rumors in the said site and eliminate them t

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Publication Date
Sun Jan 01 2006
Journal Name
Anbar Journal Of Agricultural Sciences 4 (1)‏
EFFECT OF GIBBERELLIN AND LIQUORICE EXTRACT ON FRUITS PHYSICALS CHARACTERISTICS OF DATE PALM Phoenix dactylifera L. ZAHDI CV.‏
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Publication Date
Tue Aug 12 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of different acids surface treatments and thermocycling on shear bond strength of composite resin to feldspathic ceramic
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Background: the aim of this study was to evaluate the effect of different surface acids treatments (37%phospjoric acid, 5%hydrofluoric acid, 1.23 acidulated phosphate fluoride) of feldspathic ceramic VITA 3D MASTER , and the effect of thermocycling on shear bond strength using a ceramic repair kit (ivoclar/vivadent). Material and Methods: sixty Nickel-Chromium metal base plates were prepared(9mm diameter,3mm depth) using lost wax technique, 2mm thick layer of ceramic(VITA 3D MASTER) fused to metal plates, all specimens were embedded in acrylic resin blocks except their examined surfaces and divided into 3 main groups 20 specimens each, Grp A: treatment with 37%phosphoric acid for 2 mins, Grp B: etching with 5% hydrofluoric acid for 2mins,

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Publication Date
Sun Nov 01 2015
Journal Name
Journal Of Engineering
Effects of Welding Parameters on Temperature Distribution and Tensile Strength of AA6061-T6 Welded by Friction Stir Welding
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The present research aims to study the effect of friction stir welding (FSW) parameters on temperature distribution and tensile strength of aluminum 6061-T6. Rotational and traverse speeds used were (500,1000,1400 rpm) and (14,40,112 mm/min) respectively. Results of mechanical tests showed that using 500rpm and 14mm/min speed give the best strength. A three- dimensional fully coupled thermal-stress finite element model via ANSYS software has been developed. The Rate dependent Johnson-Cook relation was utilized for elasto-plastic work deformations. Heat-transfer is formulated using a moving heat source, and later used the transient temperature outputs from the thermal analysis to determine equivalent stresses in the welde

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Publication Date
Fri Sep 01 2023
Journal Name
Iraqi Journal Of Physics
Influence of DC Magnetron Sputtering Power on Structural, Topography, and Gas Sensor Properties of Nb2O5/Si Thin Films.
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This study focuses on synthesizing Niobium pentoxide (Nb2O5) thin films on silicon wafers and quartz substrates using DC reactive magnetron sputtering for NO2 gas sensors. The films undergo annealing in ambient air at 800 °C for 1 hr. Various characterization techniques, including X-ray diffraction (XRD), atomic force microscopy (AFM), energy-dispersive X-ray spectroscopy (EDS), Hall effect measurements, and sensitivity measurements, are employed to evaluate the structural, morphological, electrical, and sensing properties of the Nb2O5 thin films. XRD analysis confirms the polycrystalline nature and hexagonal crystal structure of Nb2O5. The optical band gap val

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Materials Science: Materials In Electronics
Effect of phosphoric acid chemical etching on morphological, structural, electrical, and optical properties of porous GaAs Schottky diodes
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Publication Date
Tue Feb 28 2023
Journal Name
Heliyon
Impacts of hydrogeochemical processes and land use practices on groundwater quality of Shwan sub-Basin, Kirkuk, northern Iraq
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Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
Effect of Electrolyte Composition on Structural and Photoelectrochemical Properties of Titanium Dioxide Nanotube Arrays Synthesized by Anodization Technique
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The present work involves studying the effect of electrolyte composition [@1= 0.5 wt.%  NH4F / 5% H2O / 5% Glycerol (GLY)/ 90%  Ethylene Glycol (EG)] and [ @2= 0.5 wt. % NH4F / 5% H2O / 95%  Ethylene Glycol (EG)]  on the structural and photoelectrochemical properties of titania nanotubes arrays (TNTAs). TNTAs substrates were successfully carried out via anodization technique and were carried out in 40 V for one hour in different electrolytes (@1, and @2). The properties of physicochemical of TNTAs were distinguished via an X-ray Diffractometer (XRD), Field Emission Scanning Electron Microscope (FESEM), an Energy Dispersive X-ray (EDX), and UV–visible diffuse reflectance. The photoelectrochemical response of TNTAs was evaluated

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
EFFCT OF HOOPS AND COLUMN AXIAL LOAD ON SHEAR STRENGTH OF HIGH-STRENGTH FIBER REINFORCED BEAM-COLUMN JOINTS
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A reinforced concrete frame is referred as "RIGID FRAMES". However, researches indicate that the Beam-Column joint (BCJ) is definitely not rigid. In addition, extensive research shows that failure may occur at the joint instead of in the beam or the column. Joint failure is known to be a catastrophic type which is difficult to repair.
This study was carried out to investigate the effect of hoops and column axial load on the shear strength of high-strength fiber reinforced Beam-Column Joints by using a numerical model based on finite element method using computer program ANSYS (Version 11.0). The variables are: diameter of hoops and magnitude of column axial load.
The theoretical results obtained from ANSYS program are in a good a

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Crossref
Publication Date
Fri Sep 01 2023
Journal Name
Iraqi Journal Of Physics
Influence of DC Magnetron Sputtering Power on Structural, Topography, and Gas Sensor Properties of Nb2O5/Si Thin Films.
...Show More Authors

This study focuses on synthesizing Niobium pentoxide (Nb2O5) thin films on silicon wafers and quartz substrates using DC reactive magnetron sputtering for NO2 gas sensors. The films undergo annealing in ambient air at 800 °C for 1 hr. Various characterization techniques, including X-ray diffraction (XRD), atomic force microscopy (AFM), energy-dispersive X-ray spectroscopy (EDS), Hall effect measurements, and sensitivity measurements, are employed to evaluate the structural, morphological, electrical, and sensing properties of the Nb2O5 thin films. XRD analysis confirms the polycrystalline nature and hexagonal crystal structure of Nb2O5. The optical band gap values of the Nb2O5 thin films demonstrate a decrease from 4.74 to 3.73 eV

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