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A Comparative Study to Reveal Earnings Management in Emerging Markets: Evidence from Tunisia and Iraq
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Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both markets.   Findings: The result of the study indicates that companies listed in the two markets exercise Earnings Management. Practices for managing earnings are used to either enhance, decrease, or balance out earnings.   Research, Practical & Social implications: the approaches to Earnings Management take considerably different directions.  As a result, the trend in Tunisia was among of profit growth. in contrast, the companies listed in (ISE) engage in Earnings Management with the intent of cutting profits. The evident indecait that taxation on businesses, political pressure from governments, and other factors may all be contributing factors to rising or falling earnings management practies.   Originality/value: the fact, our current study is the first to compare earnings management in companies operate in both the markets of Tunisia and Iraq.

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Publication Date
Fri Oct 01 2010
Journal Name
Saudi Pharmaceutical Journal
Comparative clinical evaluation of ketotifen and montelukast sodium in asthmatic Iraqi patients
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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The reflection of strategic knowledge management on an improvement of excellent performance: A survey study at the Institution of Industrial Development and Research- the Ministry of Iraqi Industry (IDRMII)
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The current study aims to investigate the effect of strategic knowledge management practices on an excellent performance at the Institution of Industrial Development and Research- the Ministry of Iraqi Industry (IDRMII). The present research is designed according to the descriptive method. To achieve the mentioned research objective, the researchers used the questionnaire as the main data collection tool. The research sample was 150 managers who are working at the top and middle management levels. To analyses the data gathered and reaching the results, several statistical techniques were used within AMOS.V25, SPSS.V21Software, This study reached a set of results, the most important of which is the existence of a positive correlat

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Publication Date
Sun Jan 01 2023
Journal Name
4th International Conference On Distributed Sensing And Intelligent Systems (icdsis 2023)
EcoSavvy: revolutionizing waste management in smart cities
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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Medical waste management in Al-Kut City
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This research investigates solid waste management in Al-Kut City. It included the collection of medical and general solid waste generated in five hospitals different in their specialization and capacity through one week, starting from 03/02/2012. Samples were  collected and analyzed periodically to find their generation rate, composition, and physical properties. Analysis results indicated that generation rate ranged between (1102 – 212) kg / bed / day, moisture content and density were (19.0 % - 197 kg/ m3) respectively for medical waste and (41%-255 kg/ m3) respectively for general waste. Theoretically, medical solid waste generated in Al-Kut City (like any other city), affected by capacity, number of patients in a day, and hosp

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Publication Date
Sun Jan 14 2018
Journal Name
Journal Of Engineering
Efficient Cost Management in the Housing Projects
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The cost management of cost indicators in housing projects, on the level of planning and design, is the most important quality indicators, for adoption of strategies of planning and design efficient in managing these indicators. So this research points out the need to highlight the most effective and influential cost indicators in housing projects, and to determine strategies in the management of these indicators in order to raise the efficiency of housing projects quality, to seemly the income level target group, taking into consideration the quality of housing standards, to achieve the basic requirements of housing. This paper highlights the importance of the cost  management, the types of housing cost, the method

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Publication Date
Thu Nov 09 2017
Journal Name
International Journal Of Science And Research (ijsr)
Effect of Some Isolation Fungi from Iraq / Baghdad Hospitals Apparatus on Physiology of Liver, Kidney and Testis in Albino Mice
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Publication Date
Fri Apr 15 2022
Journal Name
Alustath Journal For Human And Social Sciences
The Intersectionality in I’ve Been Meaning To Tell You: A Letter to My Daughter: A Post-Colonial Perspective
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Intersectionality is a concept that focuses on social inequality towards black people and provides an analytical instruments for creating social justice issues in such a way in order to depict how social marginalization, or privilege occurs differently in various social positions. It does this by focusing on the interaction of multiple systems of oppression. Intersectionality is used to examines how the social factors; race, gender, and class can affect the people’s life especially the immigrants, black people, and refuges. This article will depicts how blacks in Canada are segregated and distinguished from white race. David Chariandy’s I’ve Been Meaning To Tell You: A Letter to My Daughter 2018 is analyzed through Kimberle Crenshaw

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Publication Date
Fri Apr 15 2022
Journal Name
Alustath Journal For Human And Social Sciences
The Intersectionality in I've Been Meaning to Tell You: A Letter to My Daughter: A Post-Colonial Perspective
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Intersectionality is a concept that focuses on social inequality towards black people and provides an analytical instruments for creating social justice issues in such a way in order to depict how social marginalization, or privilege occurs differently in various social positions. It does this by focusing on the interaction of multiple systems of oppression. Intersectionality is used to examines how the social factors; race, gender, and class can affect the people’s life especially the immigrants, black people, and refuges. This article will depicts how blacks in Canada are segregated and distinguished from white race. David Chariandy’s I’ve Been Meaning To Tell You: A Letter to My Daughter 2018 is analyzed through Kimberle Crenshaw

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Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role Lean Accounting in Support Corporate Governance to Achieve a Competitive Advantage: An Application Study in Diala State Company for Electrical industrial
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        The modern business environment has witnesses tremendous developments as a result of the globalization of markets and economic openness and technological as well as the acquisition of the issue of corporate governance of great importance regarding it as one of the global innovations trends of control provisions on the management of companies as result of these developments ,increasing on competition between economic unit ,thus a decrease in market share because they do not take into account the response to the requirements of customers ,which kept her to search a modern management accounting methods to help them keep up with the changes and the availability of information for the various adminis

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Publication Date
Tue Dec 31 2019
Journal Name
Kufa Journal For Veterinary Medical Sciences
Phylogenic study of Genotypeing Giardia duodenalis from Cattle in Wasit province
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The present study aimed to investigated Giardia duodenalis in cattle in some different areas of Wasit province by using molecular study and verification of the genotype of Giardia duodenalis. Collected one hundred fecal samples from cattle, the result showed that the rate of infection was 83% (100) . DNA was extracted from the 100 positive samples from the cattle then amplified using the special tris-phosphatesomerase gene for genotyping A and B. The result of type A infection was (69%) and (45%) of the genotype B. The purpose of this study was to investigate the genotypes of cattle in Wasit province and compare them with previous sources at the NCBI data bank.

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