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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
Fri Jan 11 2019
Journal Name
Global Proceedings Repository American Research Foundation
Preparation, Spectra and Biological Properties of Transition Metals ((III) and (II) Mixed - Ligand Complexes with 5-Chlorosalicylic Acid and L-Valine
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Mixed ligand metal complexes of CrIII, FeIII,II, NiII and CuII have been synthesized using 5-chlorosalicylic acid (5-CSA) as a primary ligand and L-Valine (L-Val) as secondary ligand. The metal complexes have been characterized by elemental analysis, electrical conductance, magnetic susceptibility measurements and spectral studies. The electrical conductance studies of the complexes indicate their electrolytic nature. Magnetic susceptibility measurements revealed paramagnetic nature of the all complexes. Bonding

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Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
Synthesis, Characterization, Theoretical Studies and Bioactivity of Pd(II), Rh(III), Ru(III) and Pt(IV) Complexes with 1,8-Naphthalimide Derivative
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A New Mannich base [N-(4-morpholinomethyl)-1,8-naphthalimide] (L), was synthesized and characterized by C.H.N analysis, FTIR, UV-Vis and 1HNMR spectral analysis. Metal ion complexes of (L) with Pt(IV), Rh(III), Ru(III) and Pd(II) ions were prepared and characterized by FT-IR, and UV-Vis spectroscopy, elemental analysis (C.H.N), flame atomic absorption techniques as well as magnetic susceptibility and conductivity measurements. The results showed that metal ion complexes for all complexes were found in [1:2] [M:L] ratio except for Pd(II) complex which was found in [1:1] [M:L] ratio. Hyperchem-8 program has been used to predict structural geometries of the (L) and it's complexes in gas phase. The electrostatic potential (EP) of the (L) was

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Publication Date
Fri Mar 01 2019
Journal Name
Iraqi Journal Of Physics
Structural and optical properties of Fe- doped ZnO thin films prepared by Sol–Gel spin coating process and their photocatalytic activities
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Pure and Fe-doped zinc oxide nanocrystalline films were prepared
via a sol–gel method using -
C for 2 h.
The thin films were prepared and characterized by X-ray diffraction
(XRD), atomic force microscopy (AFM), field emission scanning
electron microscopy (FE-SEM) and UV- visible spectroscopy. The
XRD results showed that ZnO has hexagonal wurtzite structure and
the Fe ions were well incorporated into the ZnO structure. As the Fe
level increased from 2 wt% to 8 wt%, the crystallite size reduced in
comparison with the pure ZnO. The transmittance spectra were then
recorded at wavelengths ranging from 300 nm to 1000 nm. The
optical band gap energy of spin-coated films also decreased as Fe
doping concentra

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Publication Date
Sun Aug 06 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Reproductive Biology of Common Carp(Cyprinus carpio L. ) from AL-Gharraf Canal , at Wasit Province –Iraq.I. Sex-Ratio and Maturity
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      From September 2002 to August 2003 monthly samples of fish were collected from two stations at the area of study.         The results of the present study showed that the sex-ratio (male: female) was 1:0.95.       Sexual maturity was reached by all fishes above 28 cm in total length , the smallest mature male was 21.3 cm in total length and body weight 164 gm. While the smallest mature female was 21.5 cm in T.L. and body weight 155 gm.      The mature male and female were in the second year of their ages. The breeding season extended from the end of February until the end of June and another season started from Se

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Publication Date
Mon Sep 25 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis of New beta-lactam , 2-thioxoimidazolidin-4-one and Imidazole-5-one Derivatives from thiosemicarbazide and Their Biological Activity Study
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        New derivatives of thiosemicarbazide were synthesized by reaction of different aromatic aldehydes and ketones with thiosemicarbazide to give schiff-bases 1(a-d) . schiff-bases have been used for synthesized the thioimidazolidine 2(a-d)  by reaction of schiff-bases with ethyl chloroacetatein in presence of anhydrous sodium acetate that transformed part of it in to Beta-lactam 3(a-b) compounds with phenyl acetic acid and thionyl chloride , The compounds 4(a-b) came from the reactor of 4-bromobenzaldehyde with compounds 2(a-b) , as well as reaction of compounds 2(b-d) with methyl iodide and anhydrous potassium carbonate to give 5 (b-d) , then added  hydrazine hydrate formed 6(b-d) , then

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Publication Date
Sun Jun 04 2017
Journal Name
Baghdad Science Journal
Synthesis, Characterization and Biological Activity of Schiff Bases Chelates with Mn(II),Co(II),Ni (II),Cu(II) and Hg(II)
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In this paper, some series of new complexes of Mn(II), Co(II), Ni (II) Cu(II) and Hg(II) are prepared from the Schiff bases (L1,L2). (L1) derived from 4-aminoantipyrine and O-phenylene dia mine then (L2) derived from (L1) and 2-benzoyl benzoic acid. Structural features are obtained from their elemental microanalyses, molar conductance, IR, UV–Vis, 1H, 13CNMR spectra and magnetic susceptibility. The magnetic susceptibility and UV–Vis, IR spectral data of the ligand (L1) complexes get square–planar and tetrahedral geometries and the complexes oflig and (L2) get an octahedral geometry. Antimicrobial examinations show good results in the sharing complexes.

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Publication Date
Sat Apr 15 2023
Journal Name
Iraqi Journal Of Science
Preparation and Characterization of Yttrium Oxide Nanoparticles at Different Calcination Temperatures from Yttrium Hydroxide Prepared by Hydrothermal and Hydrothermal microwave Methods
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The Synthesis of yttrium oxide nanoparticles have been achieved via calcination
of yttrium hydroxide produced from the reaction of aqueous solutions of yttrium
nitrate and sodium hydroxide at pH = 13 using hydrothermal and hydrothermal
microwave methods. Effect of heat treatment of the resulted yttrium hydroxide
powder on the morphology and crystallinity of the resulting oxide was studied at
calcination 500, 700 and 1000°C to obtain. The resulted products were
characterized by means of X-ray diffraction (XRD), scanning electron microscope
(SEM), atomic force microscope (AFM), Fourier transform infrared spectrometer
(FTIR) and thermal analyses (TG).

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Publication Date
Tue Mar 14 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of Some Mixed-Ligand Complexes Containing Azo Dye and 1,10-phenanthroline with CoII, ZnII, CdII and HgII Ions
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 In this work, the ligand was obtained from the reaction of diazonium salt of naphthyl amine with 1-amino-2-naphtol-4-sulfonic acid. The bidentate ligand  type (NO) donar atoms was reacted with 1,10-phenanthroline and matel salt in a 1:1:1 mole ratio to give the complexes, using NaOH as a base. Physical-chemical teqnichas were used to characteriz the prepared compounds FT-IR,U.V-Vis, fluorescence and 1HNMR spectroscopy, atomic absorption , chloride content along with conductivity and melting point measurements .Finally, thermal analysis was used to confirm the presence of coordination H2O molecule in the complexes structure. According to memtioned characterization methods, the general formula proposed for CoII ZnII, CdII and Hg

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Publication Date
Sat Mar 17 2012
Journal Name
Environmental Science And Pollution Research Volume
Equilibrium, kinetic, and thermodynamic biosorption of Pb(II), Cr(III), and Cd(II) ions by dead anaerobic biomass from synthetic wastewater
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Purpose Heavy metals are toxic pollutants released into the environment as a result of different industrial activities. Biosorption of heavy metals from aqueous solutions is a new technology for the treatment of industrial wastewater. The aim of the present research is to highlight the basic biosorption theory to heavy metal removal. Materials and methods Heterogeneous cultures mostly dried anaerobic bacteria, yeast (fungi), and protozoa were used as low-cost material to remove metallic cations Pb(II), Cr(III), and Cd(II) from synthetic wastewater. Competitive biosorption of these metals was studied. Results The main biosorption mechanisms were complexation and physical adsorption onto natural active functional groups. It is observed that

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Publication Date
Sun Mar 03 2013
Journal Name
Baghdad Science Journal
Preparation, Characterization and Spectroscopic Study of New Tridentate Schiff Base and its Cu(II), Ni(II) and Zn(II) Metal Complexes
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A new tridentate ligand has been synthesized derived from phenyl(pyridin-3-yl)methanone. Three coordinated metal complexes were prepared by complexation of the new ligand with Cu(II), Ni(II) and Zn(II) metal salts. The new Schiff base “benzyl -2-[phenyl(pyridin-3-yl)methylidene]hydrazinecarbodithioate” and the new metal complexes were characterized using various physico-chemical and spectroscopic techniques. From the analysis results, the expected structure to the metal complexes are octahedral in geometry for Cu(II) complex, square planner for Ni(II) and tetrahedral for Zn(II) complex. The new compounds are expected to show strong bioactivity against bacteria and cancer cells.

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