The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necessity of training and developing the skills of auditors in Iraq in order to understand the requirements of the auditing standard IAS 540 "Auditing Accounting Estimates and Related Disclosures" because it includes a set of guidelines and practices that help reduce the manipulation of accounting estimates and consequently the inability of management to practice the income smoothing process
The role of the international auditing standard IAS 540 "Auditing accounting estimates and related disclosures" in limiting income smoothing practices in the financial statements (from the point of view of Iraqi auditors)
: International Auditing Standard IAS540
Accounting Estimates
Income Smoothing
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Use Generalized Pareto Survival Models to Estimation Optimal Survival Time for Myocardial Infarction Patients
نماذج البقاء
أنموذج باريتو العام للمخاطرة النسبية
معيار امثل- CB
معيار امثل- AB
التصميم الامثل
مصفوفة المعلومات
طريقة الامكان الاعظم الكاملة.
Survival Models
The Generalized Pareto Proportional Hazards Model
CB- Optimal Criterion
AB- Optimal Criterion
Optimal Design
Information Matrix
Complete Maximum Likelihood Method.
The survival analysis is one of the modern methods of analysis that is based on the fact that the dependent variable represents time until the event concerned in the study. There are many survival models that deal with the impact of explanatory factors on the likelihood of survival, including the models proposed by the world, David Cox, one of the most important and common models of survival, where it consists of two functions, one of which is a parametric function that does not depend on the survival time and the other a nonparametric function that depends on times of survival, which the Cox model is defined as a semi parametric model, The set of parametric models that depend on the time-to-event distribution parameters such as
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