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jeasiq-1316
Reflection of applying the requirement of IFRS 9 regards impairment of Banks loans on earning management in Iraqi Banks
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Impairment of financial assets defined according to IFRS 9 as the difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive, the entity should estimates all the cash flows through looking to the contract terms during the life time period of the assets or for shorter period if possible, the cash flow should include the amounts of selling any collateral taken or any other enhancement. On the other hand, the Central bank of Iraq guidelines regards impairment differ from the IFRS 9 that’s does not consider the collateral value on calculating the impairment that’s effects on the net profit through recognizing exaggerated loss and at the same time indicator to earning management.

This research aimed to present and analysis the requirement of IFRS 9 regards impairment, in addition to implement these requirement and show its effect on earnings management of sample of Iraqi listed private banks using loan loss provision model.

The research had several findings; the most important is decrease the earning management practice for the sample of Iraqi listed private banks after implementing IFRS 9 regards impairment. Also, the research had suggest several recommendations, the most important is urged the officials at the Central bank of Iraq and those whom preparing the laws, instructions and guidelines the necessity of amendment the guidelines that currently in use to be reconciled with the requirements of IFRS 9 (financial instruments) and harmony with the Iraq environment for these standards, in addition to, provide the required requirement.

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Publication Date
Tue Mar 10 2020
Journal Name
Open Access Macedonian Journal Of Medical Sciences
Functional Outcome Following Synthetic Vertebral Body Implantation in the Management of Spinal Disorders
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OBJECTIVE: Synthetic vertebral body replacement has been widely used recently to treat different spinal conditions affecting the anterior column. They arrange from trauma, infections, and even tumor conditions. In this study, we assess the functional outcome of this modality in different spinal conditions. PATIENTS AND METHODS: Thirty-six cases operated from October 2010 to December 2017. Twelve patients had spinal type A3 fractures, 11 cases with spinal tuberculosis (TB), and 13 cases with spinal tumors. They were followed clinically for a mean period of 2.4 years. RESULTS: All the cases were approached anteriorly. Seven cases had a post-operative infection. No neurological worsening reported. We had dramatic neurologic

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Publication Date
Sat Nov 12 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of government investment spending on tax revenue in Iraq from( 2008 – 2020) : Applied research in The General Authority for Taxes.
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The expenditures of the general budget, in its operational and investment divisions, are a basic factor in the economic and social growth of any country, and its impact on various economic activities such as income, employees , and the standard of living of members of society. This was based on a basic premise: Does increasing or decreasing investment expenditures have an effect on increasing or decreasing the tax proceeds, What is the level of relationship between them? and to achieve the goal of the research, an inductive and analytical method was chosen to measure the impact of the investment budget expenditures on the tax outcome quantitatively using the financial data obtained from The General Authority for Taxes, Ministry of Financ

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Publication Date
Mon May 01 2023
Journal Name
المجلة العراقية للبحوث الانسانية والاجتماعية والعلمية
دور المحاسبة القضائية في تعزيز اداء مراقب الحسابات الخارجي
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٠ اش١جخ ٗزفقث ٌٟبِ ٟجعبؾٌّا تٔبغٌا ٟف بقزخِ ٟئبنل ( ًئاضل بساحم ) توهم ىلع ءىضلا طٍلسحو بلارم ءادأ ىلع اهرٍثأحو تٍوهملا اهحاءارجإو تمذخخسملا اهحاٍومح ثٍح نم تٍئاضملا تبساحملا دبثبغؾٌا . اسبِٙٚ د ءبمٌلأ ٟمبٌّا ـؾف ٍٝػ ض١وشزٌا يلاخ ِٓ خ١ٔٛٔبمٌا سِٛلأبث خفشؼٌّا ءٛم ٟف دب٠شؾزٌا ًجمزغٌّا ٍٝػ حشظٔ ٌا خجعبؾٌّا ْا شؽبجٌا ظزٕزعاٚ ذٍجٌٍ ٞدبقزللاا َذمزٌا خٍغػ غفد ٟف ُٙغر خ١ئبنم ، خجعبؾٌّا ٟف خِذخزغٌّا خض٠ذؾٌا ت١ٌ

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Job satisfaction and its relation to the effectiveness of performance: Applied research on a sample of employees in the Federal board of supreme Audit
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The research aimed to study the job satisfaction of the staff of the Federal board of supreme Audit and its relation to the effectiveness of their performance, The questionnaire was adopted as a main tool in the collection of data and information from a random sample of (54) employees of the Federal board of supreme Audit. In light of this, the data were collected and analyzed and the hypotheses were tested using the statistical program (SPSS).

The researchers reached a number of conclusions, the most important of which were: (1) the respondents' response to the variables of job satisfaction and the effectiveness of the performance were medium; (2) there was a significant relationship between job satisfaction and performance effe

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Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Numerical Simulation of the Collector Angle Effect on the Performance of the Solar Chimney Power Plant
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Sloped solar chimney system is a solar chimney power plant with a sloped collector. Practically, the sloped collector can function as a chimney, then the chimney height can be reduced and the construction cost would be reduced.The continuity, Naver-stockes, energy and radiation transfer equations have been solved and carried out by Fluent software. The governing equations are solved for incompressible, 3-D, steady, turbulent standard model with Boussiuesq approximation  to develop for the sloped solar chimney system in this study and evaluate the performance of solar chimney power plant  in Baghdad city of Iraq numerically by Fluent (14) software with orking conditions such as solar radiation intensity (30

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Publication Date
Wed Feb 29 2012
Journal Name
Al-khwarizmi Engineering Journal
Effect of Solid Properties on Axial Liquid Dispersion in Bubble Column
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Experiments were conducted to study axial liquid dispersion coefficient in slurry bubble column of 0.15 m inside diameter and 1.6 m height using perforated plate gas distributor of 54 holes of a size equal to 1 mm diameter and with a 0.24 free area of holes to the cross sectional area of the column. The three phase system consists of air, water and PVC used as the solid phase. The effect of solid loading (0, 30 and 60 kg/m3) and solid diameter (0.7, 1.5 and 3 mm) on the axial liquid dispersion coefficient at different axial location (25, 50 and 75 cm) and superficial gas velocity covered homogeneous-heterogeneous flow regime (1-10 cm/s) were studied in the present work. The results show that the axial liquid dispersion coeffic

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Extent of the Commitment with Accounting Disclosure for Contingent Assets, Liabilities and Provisions in the Shareholding Companies Listed in Iraq Stock Exchange Analytical Entrance
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Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabi

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Publication Date
Mon Jul 28 2025
Journal Name
Al–bahith Al–a'alami
News Coverage in the Iraqi Electronic Press for Internal Crises: (An Analytical Study of Al-Zaman and Al-Sabah Electronic Newspapers for the period from 1/ 3/ 2013 to 31/ 3/ 2013)
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The research study focused on the need to clarify the relationship between the Websites of Iraqi Newspapers and their roles in covering the internal crises in Iraq. The selection of Iraqi websites for the newspapers Al-Zaman and Al-Sabah was adopted as one of the most important media with a wide audience; and as a model of hot news and continuous coverage of those sites since 2003 so far. As a result, this necessitated the emergence of new types of methods of editing and writing news stories related to Iraq.

Consequently, the enormous and rapidly changing amount of Iraq news, the process of preparing and creating news has become a complex industry

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Effect of Alstonia Boonei Stem Bark Extracts on the Activity of Liver Maker Enzymes in Rats Induced by Ccl4
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This study investigated the outcome of Alstonia boonei stem bark on liver enzymes after inducing the Wistar albino rats with carbon tetrachloride (CCl4). This effect of plant extract was compared with silymarin – a drug commonly used for the treatment of chronic hepatocyte disorder. The plant sample was extracted with ethanol; acute toxicity study of the extract was performed on eighteen Wistar mice, while 30 rats were sacrificed for liver enzymes assay. The rats were divided into six clusters: each cluster has five rats, culster 1 served as control and was given 2 mL/kg b.w - distilled water; clusters 2 – 6 were CCl4 induced. Cluster 2 was untreated but served as the negative control while cluster 3 wa

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Publication Date
Tue Oct 01 2019
Journal Name
Biochemical And Cellular Archives
THE EFFECT OF TWIST EXPRESSION ON THE DEVELOPMENT OF CERVICAL CARCINOMA IN A GROUP OF IRAQI WOMEN INFECTED WITH HPV
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Cervical carcinoma represent the second predominant cancer in female and there is a strong correlation between cervical cancer and the infection with high-risk types of HPV and expression the viral oncogenes. EMT is viewed as a vital advance in carcinoma development and ensuing metastasis. To evaluate correlation between the expression of Twist and HPV16 infection in a group of Iraqi patients with cervical carcinoma. A total of forty paraffin blocks included in this study which were divided into 30 sample of cervical cancer infected with HPV16and 10 sample of normal cervical tissues. The samples were subjected to immunohistochemical technique using Anti-Twist2 polyclonal antibody. The obtained data from this study indicate that majority of

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