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jeasiq-1071
Using Benford’s law to detecting earnings management Application on a sample of listed companies in the Iraqi market for securities
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Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their decisions. Because it did not honestly reflect the operational results of the companies, therefore are resorting to Benford’s Law  is use to identify the companies that might be manage their earnings management , Where is this law is conceded   one of the monitoring tools that have been used to detect the risk of earnings management , we Use Benford’s law to detect the companies that practiced earnings management in a sample of listed companies in the Iraqi stock exchange , The sample consisted of (61) companies from  the (87) companies Listed on the market for the year  2010 , We concluded that  there are a number of companies that practiced earnings management

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Publication Date
Mon Nov 21 2022
Journal Name
College Of Islamic Sciences
Sources of audio images in the poetry of the Islamic
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      الحمدُ للهِ رب العالمين ، والصلاة والسلام على نبيه الأمين محمد r وعلى آله الطيبين الطاهرين ، وأصحابه الغر الميامين:

             تعد الصورة السمعية مفهوما بيانيا نجده في البلاغة العربية واضحاً مؤثرا، مؤديا دورا جوهريا في إيصال الفكرة التي يروم الأديب إيصالها إلى المتلقي   ولا تبدو السمعية واضحة إلاّ إذا نظر إليها في حالة أدبيه تهز كيان الشاعر &nbsp

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Publication Date
Sun Dec 30 2012
Journal Name
College Of Islamic Sciences
The importance of logic in the study of Islamic sciences
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Logic is one of the sciences that have receded and regressed in the field of Islamic sciences. This regression is the result of several factors, the most important of which are:

1- The Aristotelian logic, concerned with the seemingly essential shape and the underlying truth in the text, which has been translated into Arabic, is no longer able to keep pace with scientific revelations and epistemological spaces of our time.
2- The existence of logic in the curricula of Islamic studies was not subject to a study linking logic and Islamic sciences. Therefore, we find that the student studies logic as if it were a strange subject that has nothing to do with the subjects of Islamic studies and even Islamic philosophy.
3- Logic is

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Publication Date
Thu Sep 15 2022
Journal Name
Al-academy
Attributes of the figure in the work of Afifa Aleiby
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The experiments and artistic performances in contemporary Iraqi painting varied between objective simulation and experimentation in other invisible worlds through metaphor and employment to express the latent implications between the human relationship with the tangible and the intangible. The research problem contained the answer to the following questions to understand the formal features in Afifa Laibi's drawings: What are the formal features of Afifa Laibi's drawings and what are the intellectual transformations that she embodied in presenting her subjective subjects? Did the Iraqi and global environmental changes and influences contribute to the forms of Afifa Laibi? The importance of the research also lies in the study of one of th

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Publication Date
Fri Jun 30 2023
Journal Name
College Of Islamic Sciences
The Role Of Atheism In The Demolition Of Societal Security
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The enemies of religion are still following the approach of undermining the Islamic faith in various ways through the diversity of methods of smear campaigns by raising suspicions to obliterate the Islamic identity and threaten security and stability of social life under the Islamic religion in Islamic societies, as we find that they have employed the doctrine of atheistic thought in order to distance people from the path of truth, distort the features of religion, destabilize psychological security and family stability, and thus destroy societal security by questioning the tolerant faith at times, and by raising suspicions at other times.

Hence, this research came to review the legal duty that requires Islamic scholars to protec

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The effect of story- grammar instruction on poor college student s 'achievement of narrative texst theme identification
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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Engineering
Compensation of the Nonlinear Power Amplifier by Using SCPWL Predistorter with Genetic Algorithm in OFDM technique
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The High Power Amplifiers (HPAs), which are used in wireless communication, are distinctly characterized by nonlinear properties. The linearity of the HPA can be accomplished by retreating an HPA to put it in a linear region on account of power performance loss. Meanwhile the Orthogonal Frequency Division Multiplex signal is very rough. Therefore, it will be required a large undo to the linear action area that leads to a vital loss in power efficiency. Thereby, back-off is not a positive solution. A Simplicial Canonical Piecewise-Linear (SCPWL) model based digital predistorters are widely employed to compensating the nonlinear distortion that introduced by a HPA component in OFDM technology. In this paper, the genetic al

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of Thi – Qar Science
Enhanced of the Two photon Absorption in Nanostructure Wide Band gap Semiconductor CdS using femtosecond Laser
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We observed strong nonlinear absorption in the CdS nanoparticles of dimension in the range 50-100 nm when irradiant with femtosecond pulsed laser at 800 nm and 120 GW/cm 2 irradiance intensity. The repetition rate and average power were 250 kHz and

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Publication Date
Sun Feb 13 2022
Journal Name
Iraqi Journal Of Science
Assessment of the Lower Cretaceous source rock using PetroMod approach in West Qurna Oilfield- Southern Iraq
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The L. Cretaceous succession is the main reservoir rock in the south of Iraq. Although the upper Jurassic Sargelu Formation is the main source rock in this area; however, the organic-rich interval within the studied succession, is contribute in these huge accumulations of petroleum. The pyrolysis parameters of the succession; Sulaiy, yamama, Zubair, and Nahr Umr formations showed that the main kerogen type is type III and II with moderate to good HI, which they refer to gas and/or oil prone especially in Zubair, Nahr Umr, and Sulaiy formations. The quantity parameters indicate potential source intervals in respect to (TOC). The maturity parameters suggest the threshold and peak of petroleum generation, which Tmax values ranged around 430

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Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
The Usefulness of Mandibular Ramus as an Indicator in Sex Differentiation Using 3D Reconstructed Computed Tomography
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Background: Determination of sex from an unknown human bone is an important role in forensic and anthropology field. The mandible is the largest and hardest facial bone, that commonly resist postmortem damage and forms an important source of information about sexual dimorphism. Mandibular ramus can be used to differentiate between sexes and it also expresses strong univariate sexual dimorphism. This study was undertaken to assess the usefulness of mandibular ramus as an aid in sex differentiation using CT scanning among Iraqi population. Materials and methods: 3D reconstructed computed tomography scanning of 140 Iraqi Arab subjects, (7 0 males and 70 females) were analyzed with their age range from 20-60 years old. The linear measurements w

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Publication Date
Tue Jan 30 2018
Journal Name
Iraqi Journal Of Science
Formation Evaluation by using Well Logging of Mishrif Formation in the Noor Oil Field, , Southeast Iraq
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Mishrif Formation regards one of the most important reservoirs in Iraq. Well logging represents one of the most important tool in the formation evaluation. According to the Petrophysical properties that have been gotten from well logging, Mishrif Formation in terms of reservoirs units, consist of several reservoirs units. Major reservoirs units divided into three reservoir units,MA,MB&MC. Each of these major units divided into minor reservoirs units (MB11,MB12,MC2&MC3).MB major reservoir units represent the best reservoir unit. These reservoirs units separated by cap rocks(mainly tight limestone)(CR1,CR2,CR3,CR4,CR5,CR6,and CR7).CPI were demonstrated for all wells.Hydrocarbon saturation vs.

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