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Influence of behavioural implication of information on the selection of accounting methods and their reflection on investor's decisions field study on Iraq stock exchange

The research aims to highlight on the behavioural approach in accounting, and clarify the behavioural implications of the main activities of accounting, and clarify the concept of information inductance within the framework of the behavioural approach and its impact on preparing financial statements. And that the impact of financial information on the behaviour of investment decision-makers, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached a set of conclusions and recommendations, and the most important conclusions are the following: There is a significant effect of the behavioural implications of information on the selection of accounting methods, and There is a significant effect of the accounting methods on the investors ’decisions with the presence of the behavioural implications of the information, and If the accountant anticipates the results of using the information, he may lead it and before communicating any information, and therefore even before any results appear, he chooses to change the information, his behaviour or even his goals, and It is possible to predict the behaviour of individuals and guide this behaviour in an appropriate way by providing the appropriate information in the decision-making process, and By being aware of the users ’reactions to the accounting methods, the accountant can use the preferred alternative accounting methods for them. Either the most important recommendations are: The need to take account of the preparers of accounting information behavioural aspects, and take the reaction of users to accounting information in consideration when performing accounting work, and choose accounting methods, and The need to pay attention to the information provided to investors, which helps them in making investment decisions, and to provide this information periodically and systematically and provide it with the speed and accuracy possible, and work to provide the appropriate information in terms of quantity, type and time in order to facilitate proper investment decision-making

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Publication Date
Thu Jul 01 2021
Journal Name
Journal Of Physics: Conference Series
Generalized Γ-n-Derivations on Prime Γ-Near-Rings
Abstract<p>The main purpose of this paper is to define generalized Γ-n-derivation, study and investigate some results of generalized Γ-n-derivation on prime Γ-near-ring G and <italic>K</italic> be a nonzero semi-group ideal of <italic>G</italic> which force G to be a commutative ring.</p>
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Publication Date
Thu Aug 02 2012
Journal Name
International Journal Of Advanced Research In Computer Science
User Authentication based on Keystroke Dynamics Using Backpropagation Network

Computer systems and networks are being used in almost every aspect of our daily life; as a result the security threats to computers and networks have also increased significantly. Traditionally, password-based user authentication is widely used to authenticate legitimate user in the current system0T but0T this method has many loop holes such as password sharing, shoulder surfing, brute force attack, dictionary attack, guessing, phishing and many more. The aim of this paper is to enhance the password authentication method by presenting a keystroke dynamics with back propagation neural network as a transparent layer of user authentication. Keystroke Dynamics is one of the famous and inexpensive behavioral biometric technologies, which identi

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Publication Date
Tue Mar 14 2023
Journal Name
Iraqi Journal Of Science
On Two Sided -n-Derivations in Prime near – Rings

In this paper, we investigate prime near – rings with two sided α-n-derivations
satisfying certain differential identities. Consequently, some well-known results
have been generalized. Moreover, an example proving the necessity of the primness
hypothesis is given.

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Publication Date
Sun Sep 06 2009
Journal Name
Baghdad Science Journal
A note on an –module with -pure intersection property

Let be a ring. Given two positive integers and , an module is said to be -presented, if there is an exact sequence of -modules with is -generated. A submodule of a right -module is said to be -pure in , if for every -Presented left -module the canonical map is a monomorphism. An -module has the -pure intersection property if the intersection of any two -pure submodules is again -pure. In this paper we give some characterizations, theorems and properties of modules with the -pure intersection property.

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Publication Date
Wed Jan 01 2020
Journal Name
Ieee Access
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Publication Date
Sun Dec 31 2023
Journal Name
International Journal On Technical And Physical Problems Of Engineering
A Multiple System Biometric System Based on ECG Data

A Multiple System Biometric System Based on ECG Data

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Publication Date
Thu Nov 02 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Gallium Selective PVC Membrane Electrodes Based on Crown Ethers

Gallium  selective  e lectrodes   based  on  12-crown-4  (12C4)  and benzo-15-crown-5   (B15C5)  and  plasticizers   dioctyl  phenyl phosphonate   (DOPP),   dibutyl  phosphate  (DBP),  dibutyl  phthalate (DBPH)  in  PVC  matrix  membranes  are  constructed.  Specific properties  of  the electrodes  are  studied  including  calibration  curve, slope  detection limit, concentration  

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Publication Date
Wed Jan 01 2020
Journal Name
Aip Conference Proceedings
Developing a lightweight cryptographic algorithm based on DNA computing

This work aims to develop a secure lightweight cipher algorithm for constrained devices. A secure communication among constrained devices is a critical issue during the data transmission from the client to the server devices. Lightweight cipher algorithms are defined as a secure solution for constrained devices that require low computational functions and small memory. In contrast, most lightweight algorithms suffer from the trade-off between complexity and speed in order to produce robust cipher algorithm. The PRESENT cipher has been successfully experimented on as a lightweight cryptography algorithm, which transcends other ciphers in terms of its computational processing that required low complexity operations. The mathematical model of

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Publication Date
Wed Jan 01 2020
Journal Name
Ieee Access
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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Laboratory Investigation on Roller Compaction Technique in Concrete Construction

Roller compacted concrete (RCC) is a concrete compacted by roller compaction. The concrete mixture in its unhardened state must support a roller while being compacted. The aim of this research work was to investigate the behavior and properties of roller compacted concrete when constructed in the laboratory using roller compactor manufactured in local market to simulate the field conditions. The roller compaction was conducts in three stages; each stage has different loading and number of passes of the roller. For the first stage, a load of (24) kg and (5) passes in each direction had been employed. For the second stage, a load of (104) kg and (10) passes in each direction were conducted. Finally, at the third stage, a load of (183) kg a

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