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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
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Kinetic- spectrophotometric Method for the Determination of Naringenin in Pure and Supplements Formulations
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          Simple, cheap, sensitive, and accurate kinetic- spectrophotometric method has been developed for the determination of naringenin in pure and supplements formulations. The method is based on the formation of Prussian blue. The product dye exhibits a maximum absorbance at 707 nm. The calibration graph of naringenin was linear over the range 0.3 to 10 µg ml-1 for the fixed time method (at 15 min) with a correlation coefficient (r) and percentage linearity (r2%) were of 0.9995 and 99.90 %, respectively, while the limit of detection LOD was 0.041 µg ml-1. The method was successfully applied for the determination of naringenin in supplements with satisfac

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Publication Date
Wed Feb 06 2019
Journal Name
National Academy Science Letters
The Detection Limit of PCR Amplification for Cryptosporidium spp. Oocysts in Fecal Samples
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Publication Date
Thu Jan 08 2026
Journal Name
Journal Of Al-ma'moon College
The Rules of Conduct for Cultivated Ladies in Jane Austen's Time
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There is no doubt that Jane Austen is one of the most studied authors of the late 18th and early 19th centuries. Her female characters have been extensively studied and they seem to have aroused much interest as manifestations of the conduct of their time. Her heroines have realized that there were many mistakes in the rules of conduct that controlled and restricted their behaviors. Thus, they have found no fault in correcting these mistakes, by behaving naturally without acting. Elizabeth Bennet the heroine of Pride and Prejudice and Marianne Dashwood of Sense and Sensibility are the chosen examples of that kind of women.

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Publication Date
Wed Jan 01 2020
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees20
Form factor calculations for some light nuclei in the framework of electron scattering
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Publication Date
Thu Jan 08 2026
Journal Name
Journal Of The College Of Basic Education
Rationing two test in strength endurance for young under the age of 16
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Publication Date
Fri Sep 01 2017
Journal Name
Journal Of Language Teaching And Research
The Effectiveness of Role Play Techniques in Teaching Speaking for EFL College Students
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The paper investigates the impact of role-playing as a classroom technique on Iraqi EFL students’ speaking skill on Iraqi EFL students at the college level. The students are 40 college language students in University of Baghdad, College of Education Ibn-Rushd randomly chosen. Then, they were divided into two groups, experimental and control groups. Thirty questions were applied to both groups as a pre-test of speaking and the students asked to answer them orally. The experimental group was taught speaking skill of the targeted role-play technique while the control group was taught in traditional method. After 20 lessons of the teaching, the post-test of speaking was conducted in which the students in both groups were asked to answ

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Publication Date
Thu Oct 01 2009
Journal Name
Journal Of The College Of Languages (jcl)
The Quest for Stability in Willa Cathar’s Novle My Antonia
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    Willa Cather (1873-1947) sought to capture the gradation of human emotion through carefully selected descriptive and narrative touches and firmly controlled management of dramatic scenes, situations, dialogue, and point of view. Cather’s novels and stories drew increasingly upon her personal experiences and memories.

    The old settlement of Virginia and the new lands of Nebraska formed the bedding ground for Willa Cather’s talents; so did the layers of memory she found across the North American continent, from New Mexico to Canada. She saw the full-blooded European immigrants, Czechs and Swedes, plowing the unbroken land, on the way up from peasants to proprietors.

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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Evaluating the Crop Coefficient for Cherries Plants in Michigan State
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Crop coefficient for cherries was evaluated by measure the water consumption in Michigan State to find its variation with time as the plant growth. Crop coefficients value (Kc) for cherries were predicated by Michigan State University (MSU) and also by Food and Agriculture Organization (FAO) according to consume of water through the season. In this paper crop coefficients for cherries are modified accordingly to the actual measurements of soil moisture content. Actual evapotranspiration (consumptive use) were measured by the soil moisture readings using Time Domain Reflectometers (TDR), and compared with the actual potential evapotranspiration that calculated by using modified Penman-Monteith equation which depends on metrological statio

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Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Interdisciplinary Mathematics
Exactness for complex sequence in the skew shape (8,8)/(1,0)
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Publication Date
Thu Apr 08 1999
Journal Name
Abhath Al- Yarmouk [basic Sciences And Engineering]
Model for Predicting the Cracking Moment in Structural Concrete Members
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