The construction of development is required to develop various economic sectors with the necessity to meet the various requirement of both individuals and institutions , or through the import process , which must be commensurate with the needs of the market and the economy and development. But in fact , we found that the process of import in Iraq after 2003 took a turn dangerous excesses on limits of philosophy and objectives of the import , which  reflected  the level of national production as well as the policy of dumping and given to the lack of matching a lot of goods and materials imported for Standards and Measures of quality and stands behind it causes many of them exposure to the market and weak sectors with an o

ABSTRACT:

The study aimed to identify the impact of the role of voluntary accounting disclosure in enhancing confidence in the informational content of financial reports. Correlation - Spearman to measure the degree of correlation, as well as the method of simple linear regression analysis, and the study reached several results, including: The level of enhancing the information content in the annual financial reports of the Palestinian banks listed on the Palestine Exchange under study reached the overall average (total) (94.1%), and also Voluntary Accounting Disclosure in Enhancing Confidence in the Informational Content of the List of Change in Ownership Equity of Listed

يهدف البحث إلى دراسة تأثير متغيرات مؤشر الاستقرار المصرفي على قيمة أسهم القطاع المصرفي لسوق العراق للأوراق المالية، إذ تعد متغيرات مؤشر القطاع المصرفي اداة مفيدة لفحص سلامة وصحة القطاع المصرفي، وكذلك أداء لقياس مؤشر الاستقرار المصرفي المتكون من أربعة مؤشرات فرعية (مؤشر كفاية رأس المال، مؤشر جودة الموجودات، مؤشر السيولة، مؤشر الربحية) للفترة (2020-2015)، وتمثل القطاع المصرفي لسوق العراق للأوراق المالية بمج

خلال الربع الأخير من القرن العشرين ، شهد الاقتصاد العالمي تحولا في مختلف المجالات التجارية والتكنولوجية والمالية التي غيرت هيكلها وأنتجت وضعا جديدا يتمثل بشكل رئيس في زيادة حركة رأس المال الأجنبي والتوسع السريع للإنتاج الدولي والتجارة بالإضافة إلى التطور التكنولوجي الهائل ونقل التكنولوجيا ، مما أدى إلى هوس الدول بالمنافسة على المستوى العالمي والسعي لدخول الأسواق الدولية وتحسين قدرتها التنافسية. وت

The study aims to highlighting the Creative Accounting practices, identifying  their impact on non reliability of financial statement of Insurance companies and Iraqi Public Reinsurance Company. Certain executive managements resort to creative accounting to falsely portray a better image to financial statement users by means of a set of techniques and mechanisms. Thus, impacting the company activities, The study was carried out in state insurance companies and Iraqi Public Reinsurance Company. Miller model is adopted to measure earning management practices. It is one of the tools to detect creative accounting practices and to measure reliability of accounting information of financial statements by applying  “White” scale on

"The aim of the research is to identify the availability of the dimensions of the research variables represented by organizational symmetry and the quality of work-life at the University of Information and Communications Technology, which is one of the formations of the Ministry of Higher Education and Scientific Research in Baghdad, in addition to knowing the relationship and influence between them. The research relied on the descriptive analytical approach based on peer description. The research was analyzed and the research sample consisted of (148) individuals, the sample was chosen using the comprehensive inventory method, data was obtained by relying on the questionnaire which was prepared from ready-made m

يتمثل الهدف الأساس للبحث بالتعرف على دور عناصر المزيج التسويقي (المنتج، السعر، الترويج، التوزيع، العاملون، الدليل المادي، العملية) في تعزيز ولاء الزبون (الولاء السلوكي، الولاء الموقفي، الولاء الادراكي)، ولغرض تحقيق الهدف اعتمد الباحث المنهج الوصفي التحليلي لتحليل فرضيات الارتباط والتأثير للبحث، تم جمع المعلومات من خلال الاستبانة التي عدت لهذا الغرض، وجرى استطلاع آراء (300) زبون من زبائن الأسواق، واستعم

     The process of stocks evaluating considered as a one of challenges for the financial analysis, since the evaluating focuses on define the current value for the cash flows which the shareholders expected to have. Due to the importance of this subject, the current research aims to choose Fama & French five factors Model to evaluate the common stocks to define the Model accuracy in Fama& French for 2014. It has been used factors of volume, book value to market value, Profitability and investment, in addition to Beta coefficient which used in capital assets pricing Model as a scale for Fama & French five factors Model. The research sample included 11 banks listed in Iraq stock market which have me

Abstract:

The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a signi

Internal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monito