Preferred Language
Articles
/
jeasiq-1071
Using Benford’s law to detecting earnings management Application on a sample of listed companies in the Iraqi market for securities
...Show More Authors

 

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Nov 30 2022
Journal Name
Iraqi Journal Of Science
Evaluation of Lipocalin-2 and Vaspin Levels in In Iraqi Women with Type 2 Diabetes Mellitus
...Show More Authors

     The main objective of this study would be that if serum lipocalin-2 and Vaspin levels may be utilized as indicators for chronic in Type 2 diabetes mellitus (T2DM) patients. T2DM treatment is to maintain a healthy glycemic level. If this goal is not met, diabetes consequences, both acute and chronic, may emerge, one of which is obesity. As a result, researchers have investigated the levels of Lipocalin-2 and Vaspin, as well as their connection to obesity and insulin resistance. In this study, we included 60 T2DM (ages 35 to 65 years) and 30 healthy controls. After an overnight fast, blood serum samples were collected, and routine biochemical parameters such as lipocalin-2, Vaspin, and glucose were measured in all samples. At a

... Show More
View Publication Preview PDF
Scopus (13)
Crossref (4)
Scopus Crossref
Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The influence of the personal values of the workers in the performance of the work teams
...Show More Authors

The research aims to know the impact of workers values on their performance which is reflected on increasing productivity and improving its quality as well as the organization's progress and success.  Application of this research took place in the General Company Of Electrical Industries; it contained four main pillars; the first involved research methodology، regarding the problem، importance، aim، basic theory، and method of data collection، the second is dedicated to the theoretical framework related to the research basic variables (values and workgroups) the third is assigned to analyze the actual data by using number of statistical methods، such as mathematical medium and standard deviation and also spearman rank

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Infants’ Obesity and Overweight in Relation to Type of Feeding
...Show More Authors

Abstract Objective (s): To identify the prevalence of obesity and overweight in infants and children less than 2 years of age and its relationship with type of feeding in a sample of children attending Al- Kadhymia primary health care center. Methodology: This study was a descriptive survey carried out in, the primary health care centre of Al-Kadhymia town in Baghdad during the period from 5th of July 2009-1st of May 2010. Sample was chosen by non probability convenience sampling and it included 744 infant and children. Data were gathered by a combination of a structured questionnaire and measurements o

... Show More
View Publication Preview PDF
Publication Date
Thu Mar 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Sensitivity of Streptococcus mutans to Selected Nanoparticles (in Vitro Study)
...Show More Authors

Background: Nanoparticles are clusters of atoms in a size range from (1-100) nm. Nano dentistry creates amazing useful structures from individual atoms or molecules (nanoparticles), which provides a new alternative and a possibly superior strategy in prevention and treatment of dental caries through management of dental plaque biofilms. The aim of the study was to test the sensitivity of Streptococcus mutans to different concentrations of hydroxyapatite and iron oxide nanoparticles suspension solutions, in comparison to chlorhexidine, and de-ionized water, in vitro. Materials and methods: Agar well technique was applied to test the sensitivity of Streptococcus mutans to different concentrations of hydroxyapatite and iron oxide nanoparticle

... Show More
View Publication
Crossref (2)
Crossref
Publication Date
Mon Oct 30 2023
Journal Name
Iraqi Journal Of Science
Response of Two Rosa sp. to Light Quality in Vitro.
...Show More Authors

     In this study, dark and various light qualities (white, red, green, and blue) were applied to evaluate their effects on growth characteristics, chemical content, and callus characteristics of Rosa damascene Mill. and Rosa hybirda L.

   Explant (single-node and shoot tips) cultured on MS media supplemented with sucrose, agar, and plant growth regulators ( Kin 0.5 mg/l and IBA 1 mg/l for whole plant formation experiment or 1 mg/l kin with 0.5 mg/l IBA for callus experiment), incubated in a growth chamber.

   The results of the whole plant formation experiment showed variation in growth characteristics in two types of Rosa, Green and white light caused the height ratio of shoot growth compared wi

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Study of Role for Allium Sativum L. and Melatonin in Reduce Methotrexate Side Effect on Normal Male Rabbets
...Show More Authors

This study was to evaluate the role of garlic and melatonin in the reduction of the toxic effect of the drug methotrexate with concentrations 0.52 mg/ kg of body weight of rabbits on total count of white blood cells and enzymes liver functions, used in this study (90) of the male rabbits ,were randomly divided into five groups, six rabbits in each group, given all the animals normal food during the experimental period of 30 days, explained to the animals at the end of each period of experience and took blood samples to count white blood cells, measure liver function enzymes like Aspartate aminotransferase (AST), Alanine aminotransferase(ALT), Alkaline phosphatase (ALP), was reached the following conclusions: (1) The treatment of male rab

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Role of SMEs in Economic Development in Jordan: The Case of Al Hassan Industrial Estate
...Show More Authors

This study aimed at highlighting the role of small and medium enterprises in bringing about economic development in Jordan. The study examined the impact of the number, size of investment and the number of jobs provided by these enterprises on the rate of growth in gross domestic product (GDP) as an indicator for economic development. To achieve its objectives, the study adopted descriptive and quantitative analysis. A linear multi regression model was developed with a growth rate of GDP as dependent variable and the number of institutions, size of investment, and the number of job opportunities as independent variables. The study concluded that each increase by one small or medium enterprise lead to an increase in the rate of gr

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Entrepreneurship Organizations In the framework of strategic leadership practices Field research in the Ministry of Oil))
...Show More Authors

Abstract

The labeled research deal with (Entrepreneurship Organizations In the framework of strategic leadership practices: Field research in the Ministry of Oil), Search over the possibility of the influence of the practices of strategic leadership Which include

(Determine the strategic direction, The discovery of the fundamental estimators and maintain it, The development of the human capital, and Maintaining of  an organizational culture influential, and Find a balanced regulatory Control) In a Entrepreneurship  in its dimensions and its (innovation, risk, pre-emptive and independence) On group of heads of departments and authorities

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Sat Feb 08 2025
Journal Name
Journal Of Physical Education
The effect of intense special exercises to rehabilitate second-degree external collateral ligament tear in young handball players
...Show More Authors

View Publication
Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Morphological study pollen grain belong to cultivated spp. of the family Fabaceae grown in Baghdad University campus/ Jadiriya.
...Show More Authors

Palynological characters of eleven cultivated species of the family Fabaceae
grown in Baghdad University campus has been presented in this work. The study
included two kind of single pollen grain. Tri.colporate in Bauhinia variegata L.,
Cassia fistula L., Lablab purpureus(L.)sweet, Vigna mungo(L.)Hepper , and Tri-
Colpate in Cassia acutifolia L., Mimosa pudica L., Vigna sinensis/L. Vicia faba L.
,and polyad in Acasia cyanophylla Lindl, Acasia famesiana(L.)wild, Albizia lebbeck
(L.)Benth.,A study focused on the shape of colpi and endoaperture are variable,
shape of pollen show variation in polar and equatorial view for single species and
for front and side view for polyad one, The study determind size of pollen gra

... Show More
View Publication Preview PDF