Preferred Language
Articles
/
jeasiq-592
A reflection of the integration of accounting income and economic value added on the decisions of investors
...Show More Authors

           The support qualitative information regards as an additional step in the process of decision-making where the method following by companies to provide information help in the creation of value because it is very important to deliver information to investors about their stratigies and what happen truly inside the companies i.e.  every case relating with the expectations of stockhotslder and the prices of markets depending on those expectation ,and if the matter isn’t that there will be lack of confidence thate couldn’t be backed again. The decisions of the investors effected by security ,economic ,political, psychological, emotional ,and financial factors .investores always seek to gain big profits and ,buy and hold stoks by them could gain the highest profits ,and the indicators of the assessment divedided into two main catogarios :the traditional and standard ones depending on the value.

The aim of this study is to shed th light on the concept of economic value added as one aspect of optional disclosure and how to rely on the economic value added as an indicator supporting the financial reporting through its integration with traditional accounting income and making a link between them and the related variables helping to rationalize the decisions of investors .this study has been applied in twenty industrial company listed on the Iraq stock exchange (iex)for the year (2010).the hypotheses of the study have been tested by using the statistical analyses ,where the researcher depended on pearson correlation coefficient to test the degree and the type of the relationship and on the simple and multiple regressions analisis resulting in the following result:

In 2010 the correlation of EVA with (, ROA, EPS AR, ROE, ROI)is weak postitive . where Eva explaining  R2 when the integration of each of the EVA and NI, 41.2% of ROE, 29.1% ROI, 19.4% ROA, 14.3% EPS, 10% AR.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Economics And Finance Studies
THE ROLE OF EXTERNAL INDEBTEDNESS OF THE ECONOMIC AND FINANCIAL DEVELOPMENT IN IRAQ
...Show More Authors

The imperative of achieving financial stability has transcended national boundaries, necessitating heightened attention from both researchers and policymakers. Consequently, this article delves into an examination of the impact of government debt and public debt on financial development within the context of Iraq. The study employs monetary policy, interest rate, inflation, and population growth as control variables to prognosticate financial development. Utilizing data extracted from the World Development Indicators (WDI) spanning the period from 1995 to 2022, the study employs the dynamic autoregressive distributed lag (DARDL) approach to scrutinize the associations under investigation. The findings underscore a negative association betwe

... Show More
Preview PDF
Scopus
Publication Date
Wed Apr 01 2020
Journal Name
2020 International Conference On Computer Science And Software Engineering (csase)
Implementing a Super Decisions Software (SDS) in a Transport Sector
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Wed May 29 2019
Journal Name
Iraqi Journal Of Physics
Analysis the effect of economic conditions on the vegetative change in Baghdad using GIS and remote sensing techniques
...Show More Authors

The study of vegetative change of cities is one of the most important studies related to human life because of its direct correlation with the temporal conditions that occur. These include the economic problems that force people to move and look for job opportunities in the city, which leads to an increase in the population density of cities, especially for cities with an important economic and administrative location as in the capital city of Baghdad. In this study, the effect of the increasing in population density was analyzed on the urban planning of Baghdad city. The decreasing in vegetation was due to the increasing of urban areas on the outskirts of the city, which led to an increase in its area. Moreover, urban cities increased t

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Analaysis of the lmpacyt fiscal policy in Iraq on stabilization and economic growth for the period (2003-2010)
...Show More Authors

        The vision and philosophy of the economic system in Iraq after 2003 were not clear-cut because of overlapping internal factors was the novelty of the political system and the lack of political and economic decision makers to understanding and conviction full need shaping a new administration for the Iraqi economy is able to succeed economic development programs, and external factors was determinedly organizations international application of shock reforming style and contrary to the social reality and the security which reflected negatively on the work and consistency Lisseeash financial balance between stability and growth and raise the level of consumer spending and the importance of r

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences –jeas
Analaysis of the lmpacyt fiscal policy in Iraq on stabilization and economic growth for the period (2003-2010)
...Show More Authors

The vision and philosophy of the economic system in Iraq after 2003 were not clear-cut because of overlapping internal factors was the novelty of the political system and the lack of political and economic decision makers to understanding and conviction full need shaping a new administration for the Iraqi economy is able to succeed economic development programs, and external factors was determinedly organizations international application of shock reforming style and contrary to the social reality and the security which reflected negatively on the work and consistency Lisseeash financial balance between stability and growth and raise the level of consumer spending and the importance of research lies in the ability of fiscal policy to achie

... Show More
Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
apply Six Sigma in improving the quality of projects added expert system )Applied research(
...Show More Authors

Construction projects need methods and techniques to ensure the level of quality and commensurate with the level required and documented in the project contract. The quality of the project is affected by the quality of the inputs and accompanying procedures in the construction of the project.

Al-Rumaitha residential project found that the quality of the concrete for the ceilings in the research sample (the roof of the third floor of buildings A25 and A26) and (roof of the second floor of buildings A27, A28, A29, A30, A31, A32 and A33) and roof of buildings A15 and A16 A19)) is not the required quality level.

The idea of the research came after the need to improve the performance o

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
ON NAIVE TAYLOR MODEL INTEGRATION METHOD
...Show More Authors

Interval methods for verified integration of initial value problems (IVPs) for ODEs have been used for more than 40 years. For many classes of IVPs, these methods have the ability to compute guaranteed error bounds for the flow of an ODE, where traditional methods provide only approximations to a solution. Overestimation, however, is a potential drawback of verified methods. For some problems, the computed error bounds become overly pessimistic, or integration even breaks down. The dependency problem and the wrapping effect are particular sources of overestimations in interval computations. Berz (see [1]) and his co-workers have developed Taylor model methods, which extend interval arithmetic with symbolic computations. The latter is an ef

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of forensic accounting in resolving banking disputes: an applied research on a sample of private banks listed in the Iraq Stock Exchange
...Show More Authors

This study aims to identify the role of forensic accounting in resolving banking disputes in the Iraqi environment, and to achieve this goal, the fiel

d survey method was used, as it is the most appropriate for studying the phenomenon in question and achieving its objectives. A sample of (50) male and female employees was selected, distributed among five banks listed on the Iraq Stock Exchange in the Baghdad governorate. The questionnaire tool prepared for this purpose was applied to them, which consisted of two main axes. The first axis included paragraphs of questions related to the importance of forensic accounting. The second axis relates to disputes At the end of the research, we reached a set of conclusions, the most import

... Show More
View Publication Preview PDF
Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The effect of strategic decisions for operations management in performance excellence organizational.
...Show More Authors

This research focused on clarifying the relationship strategic decisions for operations management & performance excellence organizational, The research emerges from a problem which explained by many application questions. Special questionnaire has been prepared for this purpose distributed (72) to sample of  management levels (Top, middle) in the General company for mining industries and aquatic Insullation & the General company of batteries industry, The research has tried to test a number hypotheses related to the relation and regression among the variables of the research, and the differences among the <

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Internal banking supervision requirements and their impact on the development of electronic accounting information systems: Applied research in a sample of Iraqi private banks
...Show More Authors

      Despite the availability of information technology banking features and benefits of the banking sector, they involve many risks and challenges and put in the face of the administrative authorities and regulatory institutions in the banking system, organizational matters and control sensitive and bear direct responsibility for conducting independent assessments of their regulatory and information and determine the degree of its durability and its ability to confront problems imposed by the technical challenges and technological .
And the success of the administrative authorities and regulatory institutions in achieving its objectives in the management of risks and threats oversight resulting from the act

... Show More
View Publication Preview PDF
Crossref