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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 Apr 08 2024
Journal Name
Biomed Research International
Evaluation of High-Performance Polyether Ether Ketone Polymer Treated with Piranha Solution and Epigallocatechin-3-Gallate Coating
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Background. Dental implantation has become a standard procedure with high success rates, relying on achieving osseointegration between the implant surface and surrounding bone tissue. Polyether ether ketone (PEEK) is a promising alternative to traditional dental implant materials like titanium, but its osseointegration capabilities are limited due to its hydrophobic nature and reduced surface roughness. Objective. The aim of the study is to increase the surface roughness and hydrophilicity of PEEK by treating the surface with piranha solution and then coating the surface with epigallocatechin-3-gallate (EGCG) by electrospraying technique. Materials and Methods. The study includes four groups intended to investigate the effect of pir

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Publication Date
Tue Nov 30 2021
Journal Name
Iraqi Journal Of Science
Synthesis of Blend Polymer (PVA / PANI)/Copper (1) Oxide Nanocomposite: Thermal Analysis and UV-Vis Spectra Specifications
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Copper (1) oxide nanoparticles together with matrix polymers of polyvinyl alcohol (PVA) and polyaniline (PANI) composite films were synthesized, as these materials are of importance in optoelectronic applications. ‎Nanoparticles of Cu2O were produced by chemical precipitation. Polymerization of aniline was carried out through polymerization in an acidic medium. Structural, thermal, and optical properties of PVA+PANI/Cu2O nanocomposite were inspected by x-ray diffraction (XRD), scanning electron microscopy (SEM), fourier-transform infrared (FTIR), differential scanning calorimeter (DSC) and ultraviolet-visible spectroscopy (UV-Vis spectroscopy). X-ray diffraction peaks at 29.53°, 36.34°, and 42.22° indicated the

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Publication Date
Wed Aug 31 2022
Journal Name
Iraqi Journal Of Science
Mineralogy of Sand Dune Fields around Hor Al-Dalmaj Between Wasit and Al-Qadesiyah Governorates - Central Iraq
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Vast percentage of the Hor Al-Dalmaj area is covered with sand dunes fields due to desertification. Therefore, it is vital to research these dunes to limit their bad action on the natural environment by defining the mineralogical composition of these sand dunes deposited around Hor Al-Dalmaj lake between Wast and Al-Qasisiyah Governorates to determine the provenance or the source of these dunes. Barchan and Nabkha dunes represent the main types that are recognized. The dimensions of barchan dunes are recognizing by a height range of about 0.5 to 3m, with lateral extension ranging from 2 to 15m and longitudinal extinction ranging from 3 to 15m. While the dimensions of nabkha dunes range from 10 cm to 2m in length and 15cm to 2m high. Acco

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Medicinal And Chemical Sciences
Synthesis and Identification of New 2-Substituted-1,3,4-Oxadiazole Compounds from Creatinine and Study Their Antioxidant Activities
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Publication Date
Wed Apr 19 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Photodecomposition of Chloro – oho ( Bis (Ortho - Hydrxohy Penzaldehyde) Ortho - Phenylene Piiminatio) Vanadium (v) Complex Organic Solvents
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    A new Schiff base complex was prepeard and characterized: Chloro –Oxo (bis(Ohydroxy benzaldehyde) O-phenylene di imination ) Vanadium (V) with general  formula (VOLCL). Complex was studied by using Three different organics Organic The photo chemistry of this  solvent with different polarity . These solvents were ( Acetone,pyridinest chloro form) . It was found that the chelate Vanadium (V) complex decomposed photochemically in these solvents during . In the tra oxidation –reduction reaction leading to free radical derived in the ligand of shiff base â„“ .Vanadium IV chelate complex . It was also found that the quantum yield of photo decomposition (Ñ„d) and Activity ratio did  not de

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Publication Date
Thu Sep 01 2022
Journal Name
Human Gene
Tissue inhibitor of metalloproteinase-1 (TIMP-1) serum level and genetic polymorphisms associated with cutaneous leishmania infections
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Introduction: Cutaneous leishmaniasis is considered a parasitic contagion resulting from the flagellated parasite belonging to the genus of Leishmania. Also, cutaneous leishmaniasis is a zoonotic ailment transmitted through the bloodsucking sand-flies bite (belonging to the Phlebotomus genus). The disease's reservoirs included wild or semi-domesticated animals, in general rodents and dogs. Tissue inhibitor metalloproteinase-1 (TIMP-1) is one of the extracellular matrix proteins that have a role in vessel wall degeneration and aneurysm development. In addition, it belongs to the zinc-dependent endopeptidases family that are involved in the degradation of connective tissues proteins which are included in vascular integrity maintenance. The Ge

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Publication Date
Wed Jun 26 2019
Journal Name
Iraqi Journal Of Science
Well-Controlled Generation Process of Bimetallic Ag//Au Colloidal Nanoparticles by Non-Thermal Plasma DC Glow Discharge
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In this paper, an inexpensive, simple and well-accurate process of the generation of bimetallic silver Ag//gold Au core//shell is colloidal metal nanoparticles (MNPs). This is achieved via an atmospheric pressure non-thermal plasma glow discharge between two electrodes. One of these electrodes is a capillary tube placing over solution about (1 cm) that acts as the cathode, while the other electrode is a metal disk immersed in the solution and acts as an anode. Glow discharge process carried out at room temperature using a home-made cell with (6 KV) applied voltage and direct current (DC) about (1.8 mA) for different discharge periods. A wide range of bimetallic Ag//Au colloidal MNPs was rapidly synthesized as a result of non-thermal plas

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Publication Date
Thu Nov 30 2023
Journal Name
Research Journal Of Pharmacy And Technology
Preparation and Evaluation of Aceclofenac Solid Dispersion by Fusion Technique and Effervescent Assisted Fusion Technique: Comparative Study
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Solid dispersion (SD) is one of the most widely used methods to resolve issues accompanied by poorly soluble drugs. The present study was carried out to enhance the solubility and dissolution rate of Aceclofenac (ACE), a BCS class II drug with pH-dependent solubility, by the SD method. Effervescent assisted fusion technique (EFSD) using different hydrophilic carriers (mannitol, urea, Soluplus®, poloxamer 188, and poloxamer 407) in the presence of an effervescent base (sodium bicarbonate and citric acid) in different drug: carrier: effervescent base ratio and the conventional fusion technique (FSD) were used to prepare ACE SD. Solubility, dissolution rate, Fourier transformation infrared spectroscopy (FTIR), PowderX-ray diffraction

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Publication Date
Tue Dec 20 2022
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
DISTRIBUTION AND PHYLOGENETIC OF FRESHWATER MUSSEL UNIO TIGRIDIS BOURGUIGNAT, 1852 (BIVALVIA, UNIONIDAE) FROM GREATER ZAB RIVER, IRAQ
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Freshwater mussels are a guild of stationary, suspended-feeding species; they perform significant ecological functions like nitrogen cycling, bioturbation that gives oxygen and habitat that other creatures need to survive, and increasing water clearance by filtration. Knowledge of the freshwater mussel Unio tigridis Bourguignat, 1852, distribution, and molecular study in Iraq was inadequate. In the current study, this species of freshwater Mussels belonging to the family Unionidae was collected from different locations in the Greater Zab River, from April 2022 to November 2022. The average water temperature of the site was arranged between (17.8 to 36.1 C°). All previous studies in the Kurdistan Region and Iraq were based on morphologic

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Publication Date
Wed May 01 2024
Journal Name
Journal Of Water Process Engineering
Rational assembly of Z-scheme FeTiO3/Fe-doped g-C3N4 photocatalytic heterojunctions: Photodegradation behavior and mechanism insight
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Expanded use of antibiotics may increase the ability of pathogenic bacteria to develop antimicrobial resistance. Greater attention must be paid to applying more sustainable techniques for treating wastewater contaminated with antibiotics. Semiconductor photocatalytic processes have proven to be the most effective methods for the degradation of antibiotics. Thus, constructing durable and highly active photocatalytic hybrid materials for the photodegradation of antibiotic pollutants is challenging. Herein, FeTiO3/Fe-doped g-C3N4 (FTO/FCN) heterojunctions were designed with different FTO to FCN ratios by matching the energy level of semiconductors, thereby developing effective direct Z-type heterojunctions. The photodegradation behaviors of th

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