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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
Thu Jan 31 2019
Journal Name
Journal Of Engineering
Mechanical Properties Enhancement of Conventional Glass Ionomer Cement by Adding Zirconium Oxide Micro and Nanoparticles
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The aim of this work is to enhance the mechanical properties of the glass ionomer cement GIC (dental materials) by adding Zirconium Oxide ZrO2 in both micro and nano particles. GIC were mixed with (3, 5 and 7) wt% of both ZrO2 micro and nanoparticles separately. Compressive strength (CS), biaxial flexural strength (BFS), Vickers Microhardness (VH) and wear rate losses (WR) were investigated. The maximum compression strength was 122.31 MPa with 5 wt. % ZrO2 micro particle, while 3wt% nanoparticles give highest Microhardness and biaxial flexural strength of 88.8 VHN and 35.79 MPa respectively. The minimum wear rate losses were 3.776µg/m with 7 wt. % ZrO2 nanoparticle. GIC-contai

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Publication Date
Wed Oct 31 2018
Journal Name
Iraqi Journal Of Science
Structural and morphological investigation of bulk heterojunction blend (NiPc/C60) Thin films under heat treatment
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Thin films of the blended solution of NiPc/C60 are fabricated using spin-coating method for three different ratios (100/1, 100/10 and 100/100) according to the weight. The films are deposited on to glass substrates and treated with several annealing temperatures (373, 423 and 473)K. The structure and surface morphology of the as-deposited and annealed films using x-ray diffraction and AFM was studied and exhibited a change and enhanced crystallization and surface morphology caused by changes in heat treatment temperatures. Investigation of X-ray diffraction patterns of NiPc/C60 indicated that it have polymorphism structure, i.e. mix between amorphous and polycrystalline structure. when heat treatment temperatures ch

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Publication Date
Wed May 01 2019
Journal Name
Iraqi Journal Of Science
Biosorption of Pb and Ni From Aqueous Solution by Staphylococcus Aureus, Pantoea and Pseudomonas Aeruginosa
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     The presence of heavy metal in environment associated with several health problems. The clean up environment from lead (Pb) and Nickel (Ni) represent major challenges. In his study, planktonic and immobilized bacteria were used to purify the water from Pb and Ni in Lab. In the present study, three bacterial isolates of Staphylococcus aureus (isolated from wound swaps), Pseudomonas aeruginosa (isolated from wound swaps) and Pantoea (isolated from urine samples) and identified using biochemical methods to check their ability to biosorb Pb and Ni. Ten PPM of Pb and Ni were added to the deionized distilled water and 107 c.f.u. of planktonic bacteria were used to biosorpe Pb and Ni. Similar experiment was repeated but

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Publication Date
Tue Jul 02 2024
Journal Name
Baghdad Science Journal
Synthesis, characterization, industrial and biological studies of azo dye ligand and their some metallic ions
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4-((2-hydroxy-3,5-dinitrophenyl)diazenyl)-1,5-dimethyl-2-phenyl-1H-pyrazol-3(2H)-one was produced through the reaction of diazonium salt from 4-amino antipyrine with 2,4-dinitrophenol. This ligand is examined by (UV-Vis, FTIR,1H,13CNMR, and LC-Mass) spectral techniques and micro elemental analysis (C.H.N.O). Co(II), Ni(II), Cu(II), and Zn(II) complexes were also performed and depicted. Metal chelates were distinguished by utilizing flame atomic absorption, infrared analysis, and elemental, visible, as well as ultraviolet spectroscopy, in addition to conductivity and magnetic quantification. Methods of mole ratio and continuous contrast have been studied to determine the nature of the compounds. Beer's law was followed throughout a co

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Publication Date
Fri Apr 30 2021
Journal Name
Iraqi Journal Of Science
Sedimentary Basin Reconstruction and Tectonic Development of Paleocene-Eocene Succession, Southern Iraq, by Geohistory Analysis
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The Paleocene-Early Eocene sequence is represented by Aliji and Umm Er Radhuma formations, while the Middle-Late Eocene sequence is represented by Jaddala and Dammam formations. The Rus Formation has been described and its basin was analyzed separately because it was deposited during the regression period (Middle Eocene), which is a transitional period between these two cycles.  

This study includes analysis of the geohistory of this succession,  interpretation of the changes of the accumulation, and calculation of subsidence rates. The results were compared with the space available to explain the basin development. The study site included the boreholes of Garraf-84 and 92, Halfaya-1, Nasirya-13 and 40, and Noor-5 at th

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Batch and Fixed-Bed Modeling of Adsorption Reactive Remazol Yellow Dye onto Granular Activated Carbon
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In this work, the adsorption of reactive yellow dye (Remazol yellow FG dye) by granular activated carbon (GAC) was investigated using batch and continuous process. The batch process involved determination the equilibrium isotherm curve either favorable or unfavorable by estimation relation between adsorption capacity and concentration of dye at different dosage of activated carbon. The results were fitted with equilibrium isotherm models Langmuir and Freundlich models with R2value (>0.97). Batch Kinetic study showed good fitting with pseudo second order model with R2 (0.987) at contact time 5 h. which provesthat the adsorption is chemisorptions nature. Continuous study was done by fixed bed column where breakthrough time was increased

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Publication Date
Tue Mar 01 2022
Journal Name
Evergreen
Development, Validation, and Performance Evaluation of An Air-Driven Free-Piston Linear Expander Numerical Model
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Publication Date
Wed Nov 30 2022
Journal Name
Desalination And Water Treatment
Removal of amoxicillin from wastewater by adsorption onto activated carbon prepared from sunflower seed hulls
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In this study, the potential of adsorption of amoxicillin antibiotic (AMOX) from aqueous solutions using prepared activated carbon (AC) was studied. The used AC was prepared from an inexpensive and available precursor (sunflower seed hulls (SSH)) and activated by potassium hydroxide (KOH). The prepared AC was examined for its ability to remove AMOX from aqueous contaminated solutions and characterized with the aid of N2 -adsorption/desorption isotherm Brunauer–Emmett– Teller, scanning electron microscopy, energy-dispersive X-ray spectroscopy and Fourier-transform infrared. Zeta potential of the prepared activated carbon from sunflower seed hulls (SSHAC) were studied in relation to AMOX adsorption. The physical and chemical propert

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Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
Preparation and Characterization of TiO2 Nanoparticles With and Without Magnetic Field Effect Via Hydrothermal Technique
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     With and without the use of magnetic fields, titanium dioxide (TiO2) nanoparticles were synthesized using the hydrothermal method at extremely high temperatures and pressures. Titanium tetra isopropoxide [Ti(C12H28O4)] was used for the preparation, which was performed at pH 7 and under temperatures of 160 and 190 ˚C. UV spectroscopy, XRD crystallography, FE-SEM microscopy were used for characterizations. From UV spectroscopy, the energy gap values were clearly affected by the increase in temperature and the presence of the magnetic field. At the temperatures of 160 and 190 oC for TiO2 without magnetic field, FE-SEM microscopy images have shown an average c

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Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Experimental and theoretical investigations of seepage reduction through zoned earth dam material with special core
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