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The Impact of Earnings Quality using the Sustainability model (Persistence) and predictability in the Continuity of the Banks: بحث تطبيقي في عينة من المصارف التجارية المدرجة في سوق العراق للاوراق المالية
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The research aims to measure the extent of the impact of Earnings quality in the continuity of the company for a sample of private commercial banks listed on the Iraq Stock Exchange. The research sample included (15) of the listed commercial banks that continue to issue their financial statements for the period from (2009-2018).The research relied on three main models of measurement and on four steps. The first step is to measure the Persistence (Earnings Quality) by Depending the sustainability model. While the second step included measuring the Predictability of accounting profits by deriving the square root of the disparity of the estimation error from the first model Persistence (Earnings Quality), and the third step included measuring the prediction of financial failure and the continuity of the Banks, while the fourth step focused on measuring the extent of the impact of the Earnings Quality (Persistence) and (Predictability) as an independent variable over the main dependent variable represented by the continuity of the Banks and the prediction of financial failure using Simple linear regression analysis method., the most important of which are:

  1. The majority of Iraqi banks listed on the Iraq Stock Exchange in general are characterized by (Earnings Quality), in addition to that they are distinguished by non- floundering or financial failure as shown by the results of the study.
  2. There is a significant statistically significant impact between the Persistence (Earnings Quality) and the continuity of the company, as well as the existence of a significant statistically significant impact between the (Predictability) of accounting earnings and the continuity of the Banks.

The most important recommendations reached were:

  1. We recommend that banks whose profits do not enjoy continuity need to find profitable investment opportunities with high economic feasibility in order to enhance the sustainability of their profits.
  2. Not limiting the use of financial indicators extracted from the bank's accounting data in order to measure continuity, as this must also extend to linking non-financial indicators that take into account the variables associated with the company's internal and external environment.

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Publication Date
Wed Aug 28 2024
Journal Name
World Academy Of Sciences Journal
Serum angiopoietin‑1 as a biomarker of missed miscarriage
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Publication Date
Wed Dec 30 2009
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Drying of solid Materials by vacuum Fluidized Bed Dryer
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In the present study the performance of drying process of dffirent solid materials by batch fluidized bed drying
under vacuum conditions was investigated. Three, different solid materials, namely; ion exchange resin-8528,
aspirin and paracetamol were used. The behavior of the drying curves as well as the rate of drying of these
materials had been studied. The experiments were caried out in a 0.0381 m column diameter fluidized by hot
air under yacuum conditions. Four variables affecting on the rate of drying were studied' these variables are
vacuum pressure (100 - 500 mm Hg), air temperature (303-323 K), particle size (0.3-0.8 mm) and initial
moisture content (0.35-0.55 g/g solid)-for resin and (0.1-0.2 g/g soltid) for a

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Publication Date
Wed Jan 01 2020
Journal Name
2nd International Conference On Materials Engineering & Science (iconmeas 2019)
Viscosity reduction of Iraqi crude oil by different additives
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The high viscosity of heavy oil is a crucial factor that strongly affects its up-stream recovering, down-stream surface transporting and refining processes. Economical methods for recovering the heavy oil and reducing is very important and related to capital and/or operating cost. This research studies the treatment of Iraqi heavy crude oil, which characterize with high viscosity and low API which makes transportation of heavy crude oil a difficult mission, needs for treatment to reduce viscosity for facilitating transportation and processing. Iraqi heavy crude oil was used Sharqi Baghdad, which obtained from Baghdad east oil fields with API 22.2º.Many kinds of additives were used to reduce the viscosity, experiments were performed o

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Publication Date
Fri Feb 04 2022
Journal Name
Neuroquantology
Studying Optical Properties of Quantum Dot Cylindrical Fresnel Lens
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An optical system including quantum dot cylindrical Fresnel lens (CFL) has been designed by using Zemax optical designing program. Quantum dot cylindrical Fresnel lens has a relatively small thickness compared to conventional lenses and high absorbance. It contains grooves in the form of parallel lines, and each groove represents an individual lens that works to change the path of light falling on it to a single focal line. (CFL) is characterized by its small focal length despite its large area and small thickness, due to the nature of its design that gives this feature, which is applied in many optical systems (imaging and non- imaging system). In this paper, the visual properties of the (CFL) were studied as it is one of the impor

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Publication Date
Thu Oct 01 2009
Journal Name
Baghdad University
Treatment of Cutaneous Leishmaniasis by Topical 25% Podophyllin Solution
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AG Al-Ghazzi, 2009

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Publication Date
Mon Jun 03 2024
Journal Name
Journal Of Pioneering Medical Science
Prevalence of Diabetic Hyperglycemia Among Patients With Rheumatoid Arthritis
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Introduction: Rheumatoid arthritis (RA) is one of the most prevalent systemic inflammatory diseases worldwide. Cardiac complications present the most common mortality cause among RA patients. One of the most important comorbid conditions with RA is diabetic hyperglycemia mainly type 2 diabetes mellitus (T2DM). Aim of the study: The present study was conducted to assess prevalence of T2DM among patients diagnosed with RA from Iraq. Methodology: We included a randomly selected 100 rheumatoid arthritis. All included patients were subjected to anthropometric measurements, diabetic profile assessment and ESR, CRP and rheumatoid factor measurement. Results: Among the included RA patients, 28 patients were diagnosed with new-onset DM. Our

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Publication Date
Fri Jan 01 2021
Journal Name
Int. J. Nonlinear Anal. Appl.
A topology on a ring part of is-algebra
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Publication Date
Sun Jan 01 2023
Journal Name
8th Engineering And 2nd International Conference For College Of Engineering – University Of Baghdad: Coec8-2021 Proceedings
Optimal characteristics of wind turbine to maximize capacity factor
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The capacity factor is the main factor in assessing the efficiency of wind Turbine. This paper presents a procedure to find the optimal wind turbine for five different locations in Iraq based on finding the highest capacity factor of wind turbine for different locations. The wind data for twelve successive years (2009-2020) of five locations in Iraq are collected and analyzed. The longitudes and latitudes of the candidate sites are (44.3661o E, 33.3152o N), (47.7738o E, 30.5258o N), (45.8160o E, 32.5165o N), (44.33265o E, 32.0107o N) and (46.25691o E, 31.0510o N) for Baghdad, Basrah, Al-Kut, Al-Najaf, and Al-Nasiriyah respectively. The average wind velocity, standard deviation, Weibull shape and scale factors, and probability density functi

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Publication Date
Fri Jun 05 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Vertical analysis of patients with late lower arch crowding
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Background: Because of many factors play a role in the developing of late lower arch crowding, therefore the objective of the current study is to do vertical analysis for subjects with late lower dental arch crowding. The conducted study is the first attempt to do vertical analysis for Iraqi subjects with late lower arch crowding to see if there is a vertical discrepancy in such patients. Subjects and methods: Eighty subjects were selected according to certain inclusion criteria from patients attending the Orthodontic Department in the College of Dentistry, Baghdad University, patients ranged between 18-25 years old. The 80 patients were divided into two groups (crowding and normal), 40 patients each (20 males and 20 females). A study cast

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Publication Date
Fri Sep 15 2017
Journal Name
Research Journal Of Applied Sciences, Engineering And Technology
Graph-Based Text Representation: A Survey of Current Approaches
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