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BEHAVIOUR OF THE DISCRETIONARY ACCRUALS IN TIME: EMPIRICAL STUDY IN THE AMERICAN FIRMS FOOD
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The main aim of this research study is to point out the vital importance of high-quality exterior audits to limit discretionary accounting, as it could distort a company’s commercial results. The research introduces a well-founded hypothesis on the preventive powers of high-quality audits, as it can act as a strong exterior control. The research focuses on testing the complex relationship between earnings management and investors’ behavior within the public-listed companies from the food industry. The research gathers credible annual comprehensive data from thirty-five publicly-listed firms from the United States. It encompasses the twenty years prior to 2024, as it includes the twenty years prior to 2024. Additionally, the gathered data has gone through a refined procedure of processing using advanced software from EViews to achieve high accuracy. In the twenty years, the findings indicate huge structural, organizational, and institutional changes within commercial reporting. In opposition, it has stressed a huge impact from exterior international norms related to auditing. The research has also indicated huge advantages from following global norms, including ISAs. In relation to investors’ behavior, it indicated huge difficulty in recognizing hidden accounting abuse without powerful regulation, including high-quality exterior audits. By enhancing exterior audit quality, it has a huge impact on making a transparent account credible. In contrast, it has protected investors from huge cognitive, as well as huge behavior, adjustments from distortive commercial info. In a nutshell, it has stressed the huge importance of exterior audits as a regulating factor to avoid negative manipulation from executives, whether it is personal manipulation or presenting commercial info according to a predetermined goal at the expense of accuracy.

Publication Date
Tue Jun 14 2016
Journal Name
Al-academy
Technical openness in the formation of postmodernism Pop Art Example (An analytical study)
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Addressed the problem of the research is marked (technical openness in the formation of post-modernism - Pop Art an Example) the nature of the technical expansion of the output artifacts postmodern, and the nature of the raw materials taken as components of its sensual. The search came in four sections: general framework for research and identified the research problem and the need for him. With an indication of the importance of his presence. From then select the search goal (revealed openness to hire technical material in the art of Pop Art), followed by the establishment of the three search limits (objectivity, the temporal and spatial) were then determine the terms related to the title. Then provide the theoretical framework and indi

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Publication Date
Thu Jun 11 2026
Journal Name
Journal Of Baghdad College Of Dentistry
The initial stability of dental implant with horizontal plate (An in vitro study)
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Background: The Initial (primary) stability is one of the factors that play an important role in the success of the dental implants. The purpose of this study was to evaluate the initial stability of dental implant with horizontal plate by using five analytical tests: insertion torque, removal torque, resonance frequency analysis, push-in test and pull-out test. Materials and methods: Two different lengths of dental implants (5mm and 10mm) were tested in this study; each dental implant was 4mm in diameter with a square threads shape of 1mm pitch and 0.5mm depth. The crestal area was 4.2mm diameter contained a right angle margin circumferential ring while the apical area was tapered with two self-tapping grooves. In this study, the initial s

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of American Science
Morphohistological study of the tongue in local mice species by using special stain
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Publication Date
Sat Jan 27 2024
Journal Name
Caspian Journal Of Environmental Sciences,
Morphological study on the form and number of eyes in scorpions and spiders
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Scorpions and spiders belong to the class Arachnida in phylum Arthropoda. Scorpions are easily distinguished by median eyes on obvious the center of the carapace and have one pair, and lateral eyes have 2-8 in some species. Scorpions do not have good eyesight so the median eyes have always been simple and they are more sensitive than the lateral pairs. They have anterior median eyes (AME) with narrow field of view and pairs of lateral eyes (LE) with more sensitivity and response to light. Family Buthidae have 2-6 lateral eyes in Compsobuthus Mesobuthus, Hottentotta, while Vaejovidae, Chactidae and Chaerilidae have 2 pairs of lateral eyes. In addition, 3 pairs are found in Orthochirus and Androctonus. Spiders have six eyes in family Pholicid

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Publication Date
Thu Jun 29 2017
Journal Name
College Of Islamic Sciences
Attributes of those whom God Almighty loves in the Holy Qur’an: Objective study
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In The Name of Allah Most Gracious Most Merciful

The characteristics of the doers of good are mentioned in the Holy Book of God, and love for them in five places, and whoever God loves, honors him and gives him victory. As for the love of the righteous, it has to do with loyalty, covenant, and integrity. Committing sins 0 Then after that he mentioned God those who fight in His cause and those who rely on Him and return to Him and turning away from everything else.

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Publication Date
Sun May 22 2016
Journal Name
Al-mustansiriyah Journal Of Science
Morphological and histological study of the liver in migratory starling bird (Sturnus vulgaris)
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The present work was aimed to form the baseline data of normal morphological and histological structure features of liver in migratory starling (Sturnus vulgaris). Anatomically, the starling liver bird was dark red -brown in colour and located in the cranial third of the abdominal cavity and consisted of undivided lobes (left and right). The liver right lobe was larger than the left. Histological examination revealed that the liver parenchyma was covered by a connective tissue capsule which appears to be thicker in the rim of liver lobes than other area in the liver lobe. Liver parenchyma was arranged in an unlimited hepatic lobules, which composed of polygonal hepatocytes organized as irregular, radial interconnecting cords or laminae of o

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Publication Date
Mon Apr 01 2019
Journal Name
Biochem. Cell. Arch.
The Morphological and Pollen Grains Study of Ipomoea Carnea Jacq. (convolvulaceae) In Iraq
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The current study included a detail morphological study of all parts of the species Ipomoea carnea Jacq. (Convolvulaceae) cultivated in different gardens, the roots, stems, leaves, flowers and fruit were studied in detail, also the pollen grains were studied and there are photographs for all the parts were putted.

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Scopus
Publication Date
Mon Jan 01 2024
Journal Name
Corporate And Business Strategy Review
The role of strategic agility in promoting organizational excellence: A descriptive analytical study
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The study aims to build a model that revolves around the main question of the role of strategic agility (SA) in enhancing organizational excellence (OE). For the purpose of achieving OE and to determine the extent of interest and knowledge of managers at the Midwest Refineries Company (MRC) on the theoretical and practical implications, and on the performance foundations of these two vital variables with the aim of continuous improvement. A questionnaire was used and distributed to a random sample of 54 managers in this important energy production company. The study followed the descriptive analytical approach to answer the questions raised. The study model and dimensions were built according to reference models, most notably the mo

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Publication Date
Thu Oct 03 2024
Journal Name
Dentistry 3000
The Combined Effect of Two Natural Extracts on Enamel Remineralization (in vitro Study)
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Objective: Dental caries is a chronic infectious disease that is prevalent worldwide in all age groups. Numerous attempts have been made to develop conservative approaches to halt caries progression and restore enamel defects. This study aimed to investigate the effect of applying grape seed extract and chicken eggshell extract on the microhardness of demineralized enamel in permanent teeth. Methods: Forty-eight sound upper first premolars were used. Following demineralization with the demineralizing solution for 96 hours, they were distributed into four groups consistent with the treatment agent used: group A was treated with casein phosphopeptide amorphous calcium phosphate (as a control group), group B was treated with grape se

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Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
Russian politics and geographical variable fixed in under the geostrategic changes (A study in the geo-political perspective and geopolitics)
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The purpose of this study is to show the constants and variables geography in Russian
policy in light of variables geostrategic witnessed by the world, especially after the collapse
of the Soviet Union and the disintegration to fifteen Republic became the Russian Federation
and the heir to the Soviet Union, Geography particularly important because the impact of its
data in policy making less change ofothers, and explain the political choices cannot achieve
security through its relationship constants geographical (natural or human) paint forms of
economic activity and determine the points they national security. issue is the geographical
this or that country is determined by its policy also specifies the way in which

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