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jeasiq-2247
The Extent of the Practice of Iraqi Banks to Manage Profits Using the (LLp it) Model and Its Reflection on the Tax Base, A Case Study of A Sample of Iraqi Private Banks Listed in The Iraqi Stock Exchange
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The research aims to identify the extent to which Iraqi private banks practice profit management motivated by reducing the taxable base by increasing the provision for loan losses by relying on the LLP it model, which consists of a main independent variable (net profit before tax) and independent sub-variables (bank size, total debts to total equity, loans granted to total obligations) under the name of the variables governing the banking business. (Colmgrove-Smirnov) was used to test the normal distribution of data for all banks during the period 2017-2020, and then find the correlation between the main independent variable sub and the dependent variable by means of the correlation coefficient person, and then using the multiple regression model to find the effect between the research variables according to the equation of the LLP it model for a sample of three banks (the Commercial Bank of Iraq, the Bank of Baghdad, the Ashur International Bank) based on a time series extending from (2017-2020). The researchers reached the most important conclusions :The possibility of using the LLP it model on Iraqi banks to reveal the practice of profit management and there is a significant correlation between the net profit before tax and the provision for loan losses. The researchers recommended the most important recommendations: Conducting continuous tests to detect banks that practice earnings management for the purpose of reducing the tax base, the necessity of using modern tools and methods (LLP it) by the tax administration to limit the practice of profit management in order to reduce the tax base

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Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
ظاهرة المُحال في اسم التفضيل
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Al-sarf science is one of the most scientifically accurate and rich in branches. Because it depends on the one accent and how the changes happened inside this science (from an event associated with time or not associated). The people who create this science and were deep made a tough rule to can out of these sentences without reason. The aim of this research is to declare (The Impossible Phenomenon in the Preference Name) and this study is separated into two chapters: 

Section one: it’s content of (Preference) in the base books and the scientists of linguists and the rules that authorized building in the name of Preference. 

Section Two: Discussed the ways that possibly come in the name of Preference and resol

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Publication Date
Wed Jan 01 2020
Journal Name
مكتبة القانون المقارن - جامعة بغداد
تنازع الاختصاصات في الاجراءات الجزائية
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Publication Date
Tue Sep 01 2009
Journal Name
مجلة العلوم القانونية
خصوصية التراضي في عقود الاستهلاك
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خصوصية التراضي في عقود الاستهلاك

Publication Date
Mon Jan 30 2012
Journal Name
مجلة العلوم القانونية
حماية المستهلك في التعاقد الالكتروني
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يتناول البحث حماية المستهلك في التعاقد الالكتروني

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
العطاء والرزق في صدر الاسلام
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0

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Publication Date
Wed May 05 2021
Journal Name
Arab Science Heritage Journal
منهج الجاحظ في كتاب الحيوان
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Al-Jahiz is considered one of the scholars who had a great participation
in building the Arab scientific heritage, through his scientific
contributions that

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Publication Date
Tue Jan 01 2013
Journal Name
Journal Of The College Of Basic Education
الجودة الشاملة في التعليم العالي
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Publication Date
Sun Mar 01 2020
Journal Name
مجلة الاداب، جامعة بغداد
مفارقة ُ الذائعِ في التقديم والتأخير
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مارسَ التراث بغير قصد دوراً تحكّمياً في العلل البلاغية ، إذ أمكث في كل موضوع علّة ً في عليائها بـها يقارع وبفضلها يداول ، ممـا كفل ديمومتها وتوجّـه الخاطر إليها، ومـن تلك العلل ( العناية بالمتقدّم لأنـــه الأهمّ ) الماثلة في موضوع( التقديم والتأخير) ، فقد تركت هذه العلّة لقوّة ركائزها بصمتها بنجاح لتكون مدخلاً إلى علل أخرى في إطار مفاهيمي مستوفٍ حقائق موضوعية وهواتف نفسية يغذيها الواقع، ولكن بمتابعة نصـوص قرآ

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Publication Date
Mon May 02 2016
Journal Name
مكتبة السيسبان بغداد
دراسات في قانون التجارة الدولية
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دراسات في قانون التجارة الدولية

Publication Date
Sun Nov 04 2018
Journal Name
Arab Science Heritage Journal
الالعاب الألعاب في التراث البغدادي
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In conclusion, I should mention that a lot of Alabaltrathih disappeared and no longer practiced in the present invention of alternatives to it like a game Almsra practiced by children for many generations by Almsra wooden, replaced Almsra-mail, or game Aledo.

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