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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
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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
Sat Mar 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Spectrophotometric Determination of Sulfamethoxazole with P-N,N-dimethyl amino benzaldehyde as Condensation Reaction
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Sulfamethoxazole (SMX) was added to P-N,N-dimethyl amino benzaldehyde (PDAB) by condensation reaction in acidic medium to form, a yellow colored dye compound which exhibits maximum absorption (λmax) at 450.5 nm. The concentration of (SMX) was determined spectrophotometrically. The optimum reaction conditions and other analytical parameters were evaluated. In addition to classical univariate optimization, design of experiment method has been applied in optimization of the variables affecting the color producing reaction.    Beer’s law obeyed in the concentration range of 0.1-10 μg.mL-1 with molar absorptivity of 5.7950×104  L.mol-1.cm-1. The limit of detection and Sandell's sensitivity value were 0.078 μ

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Publication Date
Tue Aug 31 2021
Journal Name
Iraqi Journal Of Science
Some Geometric Properties for a Certain Class of Meromorphic Univalent Functions by Differential Operator
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The major target of this paper is to study a confirmed class of meromorphic univalent functions . We procure several results, such as those related to coefficient estimates, distortion and growth theorem, radii of starlikeness, and convexity for this class, n additionto hadamard product, convex combination, closure theorem, integral operators, and  neighborhoods.

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Publication Date
Sun Apr 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Theoretical Calculations For Sputtering Yield of Iron Bombarding by (H, D, T, He) Ions
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Extended calculations for  sputtering yield   through bombed Iron – target   by ( H,D ,T ,He )  ions plasma are accomplished .The calculations include changing the  input    parameters  :    the energy  of ( H,D ,T ,He ) ions plasma, the hit target angle of Iron, change  atomic   mass  of incident ion. The program TRIM is used to accomplish these calculations. The results     show   that   sputtering   yield is   directly   dependent   on   these parameters. It can   change the incident angle of ( H,D ,T ,He ) ions   and energy&n

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Publication Date
Thu Apr 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
External Morphological Study of Saprinus discoidalis Le Conte (Coleoptera: Histeridae) New Record to Iraq
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  External Morphological study of  species Saprinus discoidalis of subfamily saprininae from family Histeridae of the order coleopteran. The specements of  the present study were collected from Salahdin Governor-ate (Beigi &Balad) and Governorate during May 2012.         The present study included detailed description of most body parts (Head, Thorax, Abdomen and their appendages) identification and recognition of species study male genitalia. The species Saprinus discoidalis LeConte is a new record to Iraqi fauna of Coleoptera.
 

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Publication Date
Mon Jan 31 2022
Journal Name
Iraqi Journal Of Science
Evaluation of Water Quality for Greater Zab River by Principal Component Analysis/ Factor Analysis
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This study was conducted to determining the variable effects on water quality of Greater Zab River in Erbil province, Iraq, using multivariate statistical analysis. Seventeen variables were monitored in four sampling sites during one year (from May 2012 to April 2013). The dataset were treated using principal component analysis (PCA)/ factor analysis (FA), cluster analysis (CA) to the most important factors affecting water quality, sources of pollution and suitability of water for drinking consumption and irrigation. Six factors were identified as responsible for the data structure explaining 73.5% of the total variance in the dataset and are conditionally named, hydrochemical from weathering, mineral salts and domestic wastes. CA showed

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Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Science
Characterization of Calcinated Ni–Cu Ferrite Nanoparticles Synthesized by Citrate-gel Auto combustion Technique
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Citrate-gel auto combustion technique was used to synthesize nickel-copper mixed ferrite nanoparticles NixCu1-xFe2O4 (x= 0.0, 0.4, 1.0) with different calcinating temperatures (200, 450, 650 and 850 °C). Structural, morphological, magnetic, and electrical properties were studied using X-ray diffraction (XRD), transmission electron microscopy (TEM), field emission scanning electron microscopy (FE-SEM), Fourier transform infrared spectroscopy (FTIR), vibrating sample magnetometer (VSM), and LCR meter in order to determine significant influences of Cu2+ cations content in nickel ferrite. The XRD patterns showed that all compositions had cubic spinels, except CuFe2O4

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Engineering
Experimental Investigation of Natural Convection into a Horizontal Annular Tube with Porous Medium Effects
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In this work, an experimental investigation has been done for heat transfer by natural-convection through a horizontal concentric annulus with porous media effects. The porous structure in gap spacing consists of a glass balls and replaced by plastic (PVC) balls with different sizes. The outer surface of outer tube is isothermally cooled while the outer surface of inner tube is heated with constant heat flux condition. The inner tube is heated with different supplied electrical power levels. Four different radius ratios of annulus are used. The effects of porous media material, particles size and annulus radius ratio on heat dissipation in terms of average Nusselt number have been analyzed.

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Engineering
Performance Enhancement of an Air Cooled Air Conditioner with Evaporative Water Mist Pre-cooling
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The present paper deals with experimental investigation of the performance of air cooled split air conditioner, with evaporative water mist pre cooling to increase the cooling capacity and reduce the consumption power under hot and dry climate. This investigation considers how the performance can be enhanced by using water mist to pre-cool ambient air entering the condensers by adiabatic cooling process which depends on the ambient air wet bulb temperature; as well the condensing temperature and condensing pressure will be decreased accordingly. So the cooling capacity would be increased and consumption power would be decreased, consequently the energy ratio, EER would be improved. The performance of air cooled air conditioner with water

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Publication Date
Tue May 01 2018
Journal Name
Chemical Engineering And Processing - Process Intensification
Studies of mass transfer at a spiral-wound woven wire mesh rotating cylinder electrode
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Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
Anti-Breast Cancer Activity of Some Synthesized Pyrazole Derivatives Bearing Imidazo[1,2a]pyridine Moiety
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     A novel series of pyrazole derivatives containing imidazo[1,2-a]pyridine D1-D8 moiety has been synthesized. The reaction of 2-aminopyridine with 4-phenylphenacyl bromide and 4-bromophenacyl bromide gave the products A and A1, respectively. These products then reacted with DMF and POCl3 to obtain new aldehyde derivatives B and B1. These two aldehydes were condensed with various acetophenone substitutes to yield the corresponding chalcone derivatives C1-C10. Following this, the cycloaddition reaction with hydrazine hydrate provided new pyrazole derivatives D1-D8. The prepared compounds

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