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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
Wed Dec 01 2021
Journal Name
Journal Of Physics: Conference Series
Using Spatial Analysis Methods to Evaluate the Soil Contamination of Baghdad City, Iraq
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Abstract<p>The current study aims to identify soil pollutants from heavy metals The study utilized 40 topsoil (5 cm) samples, which adapted and divided into seven regions lies in Baghdad governorate, included (Al-Husainya,(Hs) Al-Doura (Do), Sharie Al-Matar (SM), Al-Waziria (Wz), Nharawan (Nh), Abu Ghraib (Abu) and Al-Mahmoodyia (Mh)). Spatial distribution maps of Nickel (Ni), Manganese (Mn), Lead (Pb) and Zinc (Zn) were created for Baghdad city using Geographic Information Systems (GIS). The concentrations of four heavy metals in the soil of different area of Baghdad were measured and observed using XRF instrument. The result found highest values of Pb and Zn at the middle of the Baghdad in (Wz</p> ... Show More
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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Al-Rawandi and His Book “Rahat Il-Sudoor and Ayat Il-Suroor” A historical Study in Content and Style
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The Rwandan author of comfort chests and verse pleasure of the most important historians of the Seljuks in the sixth century AH / twelfth century and belongs to the mostly ethnic scientists family has won favor with the Sultans of the Seljuks until he became the most famous Markhém is his main source of research sources with respect to the political and social history the Seljuks and the relationship of the Seljuk sultans of the Abbasid caliphs in Baghdad.
The book included the history of the Seljuks from the time of statehood in the fifth century AH / atheist century AD until the death of the Sultan Tgrl bin Arslan year 590 AH / 1193 AD and then shed Akhawarzmeyen, and touched the author at the end of the book in separate chapters t

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Publication Date
Wed Mar 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Experimental Study to Investigate the Effect of Polyacrylamide Gel to Reduce the Lost Circulation
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One of the challenging issues encountered during drilling operations is the lost circulation. Numerous issues might arise because of losses, such as wasting of time and higher drilling cost. Several types of lost circulation materials have been developed and are being used to limit mud losses and avoid associated issues. Each solution has benefits and drawbacks.

In this study, a core flooding test was performed to study the effectiveness of polyacrylamide (PAM) granular gel on the reduction of the circulation lost. One common type of fracture characteristic is fractures with tips, commonly known as partially open fracture (POF). However, PAM gel therapy in POFs received little attention in prior research. Models of partly open fra

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Extent of Iraqis oil companies commitment to implement internal control procedures in accordance to updated COSO framework (an applied study in Midland Oil Company)
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The research amid to find out the extent of Iraqi oil companies commitment to implement internal control procedures in accordance with the updated COSO framework. As the research problem was represented in the fact that many of the internal control procedures applied in the Iraqi oil companies are incompatible with most modern international frameworks for internal control, including the integrated COSO framework, issued by the Committee of Sponsoring Organizations of the Tradeway Committee. The research followed the quantitative approach to handling and analysing data by designing a checklist to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies, while the study sample

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Publication Date
Tue Oct 01 2019
Journal Name
International Journal Of Research In Social Sciences And Humanities
IMPACT OF LEADERSHIP CHARACTERISTICS IN CRISIS MANAGEMENT STRATEGY FOR THE MEMBERS OF THE IRAQI NATIONAL PARALYMPIC COMMITTEE FROM THE POINT OF VIEW OF THE MEMBERS OF THE CENTRAL UNIONS
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Welcome to International Journal of Research in Social Sciences & Humanities (IJRSSH). It is an international refereed journal of Social Sciences, Humanities & Linguistics in English published quarterly, both print and online.

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Publication Date
Fri Nov 11 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Ambidexteritg leadership behaviors in organizational excellence Comparative : applied research in the two public companies, Al-Zawraa and the electrical and electronic industries
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Business organizations strive to reach organizational excellence, in instruction to maintain their position in the market, so the research started from the problem of the weakness of the senior leaders in the two companies investigated in the management and sustainability of work, as well as their inability to face challenges that could affect the work of the two companies in the future, especially the lack of organizational of the future and the prediction of those events, so the two companies seek to explore and invest opportunities to achieve organizational excellence. The research aims to know the role of Ambidexterity  leadership behaviors in organizational excellence in my company .and create ideas that will achieve organizati

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Physics: Conference Series
Calculation of Concentrations and Transfer Factors of Uranium from Soil to Plants Using Nuclear Track Detector CR-39
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In this study, the concentrations of uranium for four species of plants; Spinacia, Brassica Oleracea, BEASSICA Oleracea Var Capitata and Beta Vulgaris were measured in addition to the measurement of uranium concentrations in the selected soil by calculating the number of significant traces of alpha in CR-39. The 2.455 Bq/kg in Spinacia plant were the highest concentration while the lowest concentration of uranium were 1.91 Bq/kg in BEASSICA Oleracea Var Capitata plant. As for the transfer factor, the highest value 0.416 were found in Spinacia plant and the lowest value 0.323 were found in BEASSICA Oleracea Var Capitata plant. The uranium in the models studied in it did not exceed the international limit, according to the International Atomi

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Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
Evaluation of the efficiency of some mineralogical and organic materials to remove some heavy metals from contaminated soil
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Publication Date
Tue Jun 01 2021
Journal Name
Ieee Systems Journal
Intelligent Traffic Management and Load Balance Based on Spike ISDN-IoT
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An intelligent software defined network (ISDN) based on an intelligent controller can manage and control the network in a remarkable way. In this article, a methodology is proposed to estimate the packet flow at the sensing plane in the software defined network-Internet of Things based on a partial recurrent spike neural network (PRSNN) congestion controller, to predict the next step ahead of packet flow and thus, reduce the congestion that may occur. That is, the proposed model (spike ISDN-IoT) is enhanced with a congestion controller. This controller works as a proactive controller in the proposed model. In addition, we propose another intelligent clustering controller based on an artificial neural network, which operates as a reactive co

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Publication Date
Wed Apr 03 2013
Journal Name
The Official Journal Of Iraqi Board For Medical Specialization
Presentation and management outcomes of eclampsia at Al-Elwiyah teaching hospital
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