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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
Wed Oct 01 2008
Journal Name
2008 First International Conference On Distributed Framework And Applications
A strategy for Grid based t-way test data generation
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Publication Date
Wed Apr 19 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Study Mechanical Properties for Bark Fiber Reinforced Polyester Composit
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Bark fiber has high potential use for composite reinforcement in biocomposite material. The aim of this study is the mechanical properties of Bark fiber reinforced polester composite with varying fiber weight fraction (0% , 5% , 10% , 20%, 30% and 40%) hand lay-up technique which  was used to prepare the composite , specimens for tensile , flexural and impact test according to the ASTM D638 , ASTMD790 , and Iso-179. The over all results showed that  the composite is reinforced with  Bark fiber at weight (10%) higher mechanical properties , and the composite showed improved  mechanical (Flexural).

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Publication Date
Sat Sep 01 2012
Journal Name
2012 International Conference On Statistics In Science, Business And Engineering (icssbe)
A proposal method for selecting smoothing parameter with missing values
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In this paper we proposed a new method for selecting a smoothing parameter in kernel estimator to estimate a nonparametric regression function in the presence of missing values. The proposed method is based on work on the golden ratio and Surah AL-E-Imran in the Qur'an. Simulation experiments were conducted to study a small sample behavior. The results proved the superiority the proposed on the competition method for selecting smoothing parameter.

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Publication Date
Sat Dec 01 2018
Journal Name
Ain Shams Engineering Journal
A semi-analytical iterative method for solving differential algebraic equations
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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
A Parallel Adaptive Genetic Algorithm for Job Shop Scheduling Problem
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Publication Date
Sun Jan 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A parallel Numerical Algorithm For Solving Some Fractional Integral Equations
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In this study, He's parallel numerical algorithm by neural network is applied to type of integration of fractional equations is Abel’s integral equations of the 1st and 2nd kinds. Using a Levenberge – Marquaradt training algorithm as a tool to train the network. To show the efficiency of the method, some type of Abel’s integral equations is solved as numerical examples. Numerical results show that the new method is very efficient problems with high accuracy.

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Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Design a supply chain model for Baghdad Soft Drinks Company
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In this paper, a mathematical model was built for the supply chain to reduce production, inventory, and transportation in Baghdad Company for Soft Drink. The linear programming method was used to solve this mathematical model. We reduced the cost of production by reduced the daily work hours, the company do not need the overtime hours to work at the same levels of production, and the costs of storage in the company's warehouses and agents' stores have been reduced by making use of the stock correctly, which guarantees reducing costs and preserving products from damage. The units transferred from the company were equal to the units demanded by the agents. The company's mathematical model also achieved profits by (84,663,769) by re

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Nadaraya-Watson Estimator a Smoothing Technique for Estimating Regression Function
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    The using of the parametric models and the subsequent estimation methods require the presence of many of the primary conditions to be met by those models to represent the population under study adequately, these prompting researchers to search for more flexible models of parametric models and these models were nonparametric models.

    In this manuscript were compared to the so-called Nadaraya-Watson estimator in two cases (use of fixed bandwidth and variable) through simulation with different models and samples sizes.  Through simulation experiments and the results showed that for the first and second models preferred NW with fixed bandwidth fo

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Publication Date
Wed Jul 31 2019
Journal Name
Journal Of Engineering
Robust Adaptive Sliding Mode Controller for a Nonholonomic Mobile Platform
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In this paper, a robust adaptive sliding mode controller is designed for a mobile platform trajectory tracking.  The mobile platform is an example of a nonholonomic mechanical system. The presence of holonomic constraints reduces the number of degree of freedom that represents the system model, while the nonholonomic constraints reduce the differentiable degree of freedom. The mathematical model was derived here for the mobile platform, considering the existence of one holonomic and two nonholonomic constraints imposed on system dynamics. The partial feedback linearization method was used to get the input-output relation, where the output is the error functions between the position of a certain point on the platform

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Publication Date
Thu Dec 30 2021
Journal Name
Iraqi Journal Of Science
A Reliable Iterative Transform Method for Solving an Epidemic Model
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    The main purpose of the work is to apply a new method, so-called LTAM, which couples the Tamimi and Ansari iterative method (TAM) with the Laplace transform (LT). This method involves solving a problem of non-fatal disease spread in a society that is assumed to have a fixed size during the epidemic period. We apply the method to give an approximate analytic solution to the nonlinear system of the intended model. Moreover, the absolute error resulting from the numerical solutions and the ten iterations of LTAM approximations of the epidemic model, along with the maximum error remainder, were calculated by using MATHEMATICA® 11.3 program to illustrate the effectiveness of the method.

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