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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
Fri Apr 22 2022
Journal Name
Neuroquantology
Effect of Some Essential Oils on American Cockroach Periplaneta Americana L
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Essential oils were extracted from Syzqiumoramac clove, Nigella sativa and eucalyptus oil for purpose of studying effect of these oils on adult cockroaches as repellents and extent of their attraction to them by treating biscuits with three concentrations (0.5, 0.25,1%). The results showed that clove oil was significantly more repellent than black seed oil at a concentration (1%), as average for five days was (0.32) compared to black seed oil (1.36). Insects attracted towards lunch averaged 7.58, 14 and this indicates fading of repellent effect due to penetration of the aroma of volatile clove oil. Results also showed that clove oil has a more lethal effect by direct spraying on nymphs and adults than black seed oil, as mortality in

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Publication Date
Thu Oct 01 2015
Journal Name
Iraqi Journal Of Science
optimization of pectinase production from pesudomonas sp. isolated from iraqi soi
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Publication Date
Sun Jun 04 2017
Journal Name
Baghdad Science Journal
Synthesis of Pure Nano semiconductor Oxide ZnO with Different AgNO3 Concentrations
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Zinc oxide nanoparticles sample is prepared by the precipitation method. This method involves using zinc nitrate and urea in aqueous solution, then (AgNO3) Solution with different concentrations is added. The obtained precipitated compound is structurally characterized by X-ray diffraction (XRD), Scanning electron microscopy (SEM), Atomic force microscopy (AFM) and Fourier transform infrared spectroscopy (FTIR). The average particle size of nanoparticles is around 28nm in pure, the average particle size reaches 26nm with adding AgNO3 (0.05g in100ml =0.002 M) (0.1g in100ml=0.0058M), AgNO3 (0.2g in 100ml=0.01M) was 25nm. The FTIR result shows the existence of -CO, -CO2, -OH, and -NO2- groups in sample and oxides (ZnO, Ag2O).and used an

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Publication Date
Thu Jan 30 2020
Journal Name
Journal Of Engineering
Removal of Reactive Dyes by Electro Coagulation Process from Aqueous Solution
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The presence of dyes in wastewater has become a major issue all over the world. The discharge of dyes in the environment is concerned for both toxicological and esthetical reasons. In this study, the removal of dyes from aqueous solution by electrocoagulation using aluminum electrodes as cathode and anode were investigated with the electrocoagulation cell of 1litter. The study included: the impact of various operating parameters on the dyes removal efficiency like pH, NaCl concentration, distance between electrodes, voltage, initial dyes concentration and type of electrodes. The dye (congo red) concentrations were (50, 100, 150, and 200 ppm), stirring speed was 120 rpm at room temperature. pH used was maintained constant

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Publication Date
Thu Feb 15 2018
Journal Name
Iraqi Journal Of Laser
Characterization of Gold Coating on Nanostructured CR39 Polymer as SERS Sensor
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Abstract: The development of highly sensitive sensors has become an efficient field of research. In this work, an ArF Excimer laser of 193 nm with a maximum pulse energy of 275 mJ, 15 ns pulse duration and a repetition rate of 1 Hz is utilized to form a Laser Induced Periodic Surface Structures (LIPSS) of three different morphologies (nanochains, contours, grooves) on surface of CR39 polymer at a fluence range above the ablation threshold (250 mJ/cm2). The laser ablated polymer surface is then Surface Enhanced Raman Scattering (SERS) activated by deposition of a gold layer of 30 nm thickness. The capability of the produced substrate for surface enhanced Raman scattering is evaluated through thiophenol as an analyte molecule. It is observ

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Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
Exponential Function of a bounded Linear Operator on a Hilbert Space.
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In this paper, we introduce an exponential of an operator defined on a Hilbert space H, and we study its properties and find some of properties of T inherited to exponential operator, so we study the spectrum of exponential operator e^T according to the operator T.

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Publication Date
Thu Nov 01 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Postoperative Follow-up for Patients with Recurrent Kidney Stone
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Abstract Kidney stones are one of the most common and most painful medical problems known (1). Nurses assess and monitor patients through diagnosis and treatment and teach patients how to avoid recurrence of stones (2). A descriptive study was conducted on 150 patients diagnosed with recurrent kidney stones, who were attending the out patients consultation urology disease clinics at surgical specialties, Al-Kadhimia, Al-Yarmook, and Al-Karama Teaching Hospital and Extracorporeal shock wave lithotripsy (ESWL) departments for the period from the 1st of Feb. 2002 through to the end of May 2004. The aim of

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Publication Date
Sat Oct 25 2025
Journal Name
Gulf Journal Of Mathematics
CERTAIN RESULTS OF RIEMANN-LIOUVILLE FRACTIONALCALCULUS INVOLVING SEVEN-PARAMETRICMITTAG-LEFFLER FUNCTION
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his analysis aims to establish Riemann-Liouville derivation andintegral operators regarding the recently suggested seven-parameter Mittag-Leffler function then investigates the corresponding special cases. In addition,certain notable results associated with those new operators have been dis-cussed

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Publication Date
Tue Jan 01 2013
Journal Name
Iraqi Journal Of Cancer And Medical Genetics
Apoptotic Activity of methionine γ- lyase on several cancer cell lines
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The apoptotic activity of methionine γ- lyase from Pseudomonas putida on cancer cell lines was indicated by measuring the concentration of cytochrome c in the supernatants of cell lines. The result revealed high concentration of cytochrome c in the supernatants of cancer cell lines (RD, AMGM and AMN3) respectively while the concentration of anti-apoptotic protein (Bcl-2) was very low.

Publication Date
Sun Apr 01 2007
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Isolation of some microorganisms from Iraqi patients with chronic maxillary sinusitis.
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