Preferred Language
Articles
/
jeasiq-1382
دراسة في مصداقية العائد على الاستثمار كمؤشر مالي لأسهم الشركات المدرجة في أسواق البورصة
...Show More Authors

لطالما تُبنى قرارات الاستثمار في أسهم الشركات المدرجة في أسواق البورصة على خلفية المؤشرات المالية لها والتي عادةً مايتم إصدارها في نشرات سنوية معتمدة من قبل تلك الاسواق، إذ غالباً مايقوم المحللون الماليون بالاستعانه بها لتوجيه المستثمرين لإتخاذ القرارات المتعلقة بشراء أو بيع أسهم هذه الشركات.

لكنه على الرغم من ذلك تحدث إنهيارات كبيرة في أسواق البورصة بين فترة وآخرى وخير مثال على ذلك ما أصاب بعض شركات البورصة الأمريكية بداية القرن الحالي نتيجة التلاعب الذي حصل في البيانات المحاسبية لبعض هذه الشركات وماصاحبها من تغطية من قبل شركات التدقيق المتواطئه مع إدارات تلك الشركات.

كانت شركات التكنولوجية الأمريكية أهم الشركات المعنية بذلك إذ أدى الإنخفاض الملحوظ في قيمة أسهمها إلى هبوط إقتصادي مفاجئ، حيث شكلت خسائر أسهمها لعام 2001 مانسبته
60 % من القيمة السوقية الإجمالية للأسهم التي تمتلكها 280 شركة تعمل في هذا المجال([1]).

وتجلت الفضائح المحاسبية بعد إفلاس شركة كيوويست للإتصالات وانرون وتايكو وغلوبال ترومسينغ وورد كوم. والشركة الأخيرة تعتبر من كبريات الشركات الرائدة في قطاع الإتصالات الإمريكية ولديها حوالي 50 مليون عميل.

ومن بين تلك الفضائح إكتشاف مخالفات حسابية قدرت بحوالي 3.85 مليار دولار لعام 2001 والفصل الأول من عام 2002 متضمنه تحويل بين حسابات داخلية بلغت 3.055 مليار دولار لعام 2001 و797مليون دولار لعام 2002، الأمر الذي تطلب محاسبة شركات التدقيق في حينه والتوصية بالإعتماد على المعايير الدولية.

لم تتوقف إنهيارات أسواق رأس المال وأهمها ماحدث في أسواق بورصة الخليج كسوق السعودية ودبي عام 2006 ولم يكن السبب هذه المرة مخالفات أو فضائح محاسبية كما حدث في الشركات الأمريكية السالفة الذكر، مما يستدعي وقفه لدراسة أسباب ذلك والتي من أهمها حسب رأينا البحث في مصداقية المؤشرات المالية التي تعتمد من قبل المستثمرين في إتخاذ قراراتهم.

 

 

 

(1)  يوسف عبد الله الزيدي، ومحمد بركه العتبي، المحاسبة ودوامة آنرون، جامعة الملك سعود     

www. Ksuqassem.org

                                      

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Economics And Administrative Sciences
Effect of Public Debt on The Trade Balance in Iraq For The Period (2003-2021)
...Show More Authors

Despite the significant increase in public spending in Iraq, it was not directed toward the important sectors that have an important role in correcting the productive structure. Rather, most of the public expenditure was going to cover the required imports, or to face shocks, whether security or health, and this caused a continuous decrease in the volume of Iraq's exports of goods and services, as the aim of the study was to review the importance of public debt and its impact on the trade balance, as well as to know the economic policies that can contribute to strengthening the trade balance, as the study proved through the (ARDL) model that there is a direct relationship between the domestic debt and the net trade balance, and an invers

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 17 2022
Journal Name
Iraqi Journal Of Laser
PDF Study the Effect of Gold Film Thickness on the Sensitivity of the U Shape Fiber Sensor by the Occurrence of LSPR Phenomenon: Saffana Z. Maseer*, Bushra R. Mahdi
...Show More Authors

Abstract: In this paper, a U-shaped probe with a curvature diameter of half a centimeter was implemented using plastic optical fibers. A layer of the outer shell of the fibers was removed by polishing to a D-section. The sensor was tested by immersing it in a sodium chloride solution with variable refractive index depending on solution concentrations ranging from 1.333 to 1.363. In this design, the sensor experienced a decrease in its intensity as the concentration of the solution increased. The next step The sensor was coated with a thin layer of gold with a thickness of 20 nm, and the sensor was tested with the same solutions which resulted in a shift in wavelengths where the shift in wavelength was 5.37 nm and sensiti

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The impact of the model and follows on the collection and Retention of fifth grade students (oiterary) in history
...Show More Authors

The first chapter the importance of research and need for education scientists see that the roots of the use of a specimen Wheatley in learning and teaching back to Grayson Wheatley, one of the largest supporters of a modern construction, which lay the groundwork for the specimen stage and the form in which it is. That was attributed to him, often called his name called while some educators based learning strategy on the issue. He sees the learner in this model make him a meaningful understanding of problems during his progress, thereby acting with his colleagues to find solutions to them in small groups. He

        Borders Search: Search by students is determined by th

... Show More
View Publication Preview PDF
Publication Date
Mon Oct 04 2923
Journal Name
Journal Of Sustainable Studies
Enantiosemy in a Comparative Aspect: On the Material of Modern Russian and Arabic Languages Энантиосемия в сравнительном аспекте: На материале современного русского и арабского языков التضاد - دراسة مقارنة : اللغات الروسية والعربية الحذيثة أنمورجا
...Show More Authors

This work is devoted to a comparative study of the phenomenon of enantiosemy in Russian and Arabic.Everyone knows the term antonyms - words of the same part of speech, opposite in meaning, such as: Day and night, white and black, truth and lies. But in Russian, Arabic and other languages there is an interesting phenomenon, which consists in the fact that one word has two opposite meanings. Such a phenomenon in linguistics is called enantiosemy (from the Greek words enantios - "opposite" and sema - "sign")

Publication Date
Tue Jul 01 2008
Journal Name
Journal Of Educational And Psychological Researches
مدى وعي المرأة في قدرتها على تأثيث وتنسيق منزلها في مدينة المكلا
...Show More Authors

ملخص البحث :-

المنزل هو الشغل الشاغل لكل انسان لانه المكان الذي يجد فيه راحته ويعبر عن ذوقه ويعكس شخصيته وهو بمن فيه يشكل وحدة عمل وانتاج يتطور بمرور الزمن .

من خلال ملاحظة الباحثة لكثير من النساء في مدينة المكلا انهن يقعن في اخطاء مختلفة عند تأثيث منازلهن بسبب جهلهن اساليب التخطيط السليم لشراء الاثاث او تنسيقه في فراغات المنزل المختلفة . ولكي تصل الباحثة الى هدف البحث كان لا

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 08 2018
Journal Name
Al-khwarizmi Engineering Journal
Building a Management System to Control the Construction Claims in Iraq
...Show More Authors

The paper deals with claims in construction projects in Iraq and studies their types, causes, impacts, resolution methods and then proposes a management system to control the impacts of claims. Two parts have been done to achieve the research objective (theoretical part and practical part). The findings showed that the main types of the claims are extra work claims, different site condition claims, delay claims and the main causes of the claims are variation of the orders, design errors and omission, delay in payments by owner, variation in quantities and scheduling errors. The claims have bad impacts on the cost by increasing (10% to 25%) and also on the duration of the project by increasing from (25% to 50%).The negotiation is the main

... Show More
View Publication Preview PDF
Crossref (5)
Crossref
Publication Date
Wed Jul 16 2025
Journal Name
Al–bahith Al–a'alami
Petra University’s Students’ Uses For SMS Messages and its Verifications (A Field Study on Students of Petra University’s Colleges)
...Show More Authors

This study aims at identifying the extent of SMS usage and understanding the role it plays in satisfying users' needs and motivations. In order to achieve this aim, an analytical descriptive method was adopted by conducting a field survey among students at Petra University.

The study resulted in many conclusions, the most important of which is that using SMS meets the students' cognitive, social and communicational needs and desires, the highest being communicating with friends at 75%, followed by exchanging songs and videos at 52%, as well as exchanging photos at 45%. In regards to their motivation for using text messaging, forgetting daily problems scored highest at 81.4% and spending free time followed at 77.4%. This proves th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The effect of the Iraqi dinar exchange rate on inflation and economic growth using the joint integration methodology "a standard study"
...Show More Authors

The exchange rate is of great importance at the global and local levels alike, as this importance increases with the increasing rates of development of economic relations between countries of the world due to openness and integration into the global economy, expressed by the expansion of the volume of trade and financial relations between countries. The Central Bank of Iraq has set the need to stabilize this price as a goal to reduce inflation rates and reduce them to the internationally accepted rates by using the foreign currency sale window to achieve a balance between the forces of supply and demand for foreign currency and to preserve the value of the Iraqi dinar. The research concluded that the central bank was It has a maj

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
Challenges Faced by Families of Children with Intellectual Disabilities and Its Effect on the Psychological Health in the Asir
...Show More Authors

Abstract

This research aims to identify the challenges faced by families of children with intellectual disabilities and to identify the impact of the challenges facing them on the mental health of their children with intellectual disabilities. Based on the following questions: What is the nature of the challenges faced by families of children with disabilities and how do these challenges affect the mental health of their children with intellectual disabilities? The study was conducted on a sample of four families of six children with intellectual disabilities, depending on the degree and type of disability. To achieve the study's objectives, the qualitative approach was used, Because of the importance of accessin

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر التغيـيـر فـي رأس المال الممتلك على ربحيـة المصـارف: دراسة تحليلية لمصرف الشرق الأوسط العراقي للاستثمار
...Show More Authors

Capital is a property bank is very important, because it is part of the liquidity in the bank, which is a line of defense in the bank and secured against any losses that may be exposed to the banks, and in the case of low value of any item of the assets and the lack of a dedicated absorb the decline, while play a key role to some extent in the financing of fixed assets and in particular the relative importance of fixed assets is relatively small compared to the size of bank  assets.                                           &n

... Show More
View Publication Preview PDF