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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
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Shaikh Al-Fadhali's Thesis in Parsing the phrase 'No god but Allah' written by Al-Shaikh Saif-el-Deen Atta Abu-el Futouh Al-Wafa'y Al- Fadhali (1020 A.D.)
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Abstract
Praise be to Allah, The Lord of the worlds, and peace be upon
Muhammad the master of former and latter people, and peace be upon His
relatives, companions and those who followed Him to Judgment day.
After recognizing the prescription which is called (Al- Fadhaly's Thesis in
parsing of "There is no god but God") as it is related with the word of the
investigation of this issue attracted me, as being related with the idea of the
only one God that is mentioned in the prophetic speech, which is said by
Anas- God satisfies him- Who said, Said the Messenger Muhammad peace
be upon him " Goes out of the Hell who said: there is no god but God, and in
his heart a hair weight of charity, and goes out of the He

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Publication Date
Wed Sep 20 2006
Journal Name
00
INVESTIGATING SOME OF THE SYNTACTIC ERRORS MADE BY EFL COLLEGE STUDENTS IN WRITTEN ENGLISH EXPRESSIONS استقصاء بعض الاخطاء النحوية لطلبة الكلية دارسي اللغة الانكليزية لغة اجنبية في التعابير الانشائية
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Publication Date
Wed Sep 08 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of financial leverage on the market value of the shares of Iraqi commercial banks: An applied research in the Bank of Baghdad for the period (2010-2019)
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The aim of the research is to know the effect of financial leverage on the market value of the stock by applying it to a sample of private Iraqi commercial banks listed in the Iraqi Stock Exchange for the period (2010-2019) and to show the extent of that effect, based on the bank’s annual reports for the mentioned period through the use of financial leverage ratios represented b (Equity multiplier, cash balance ratio), its discussion, analysis, description, inferential description, and testing of research hypotheses,

A set of conclusions has been reached, the most important of which are: The research sample banks depend in their financial structures on borrowed funds in a greater proportion than their r

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Publication Date
Fri Jan 01 2016
Journal Name
Journal University Of Kerbala
Synthesis and Characterization of Some Metal Complexes of [2-chloro-N-(1,5-dimethyl-3-oxo-2-phenyl-2,3-dihydro-1H-pyrazol-4-ylcarbamothioyl)acetamide] (L)
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A new ligand [ 2-chloro-N- (1,5-dimethyl-3-oxo-2-phenyl-2,3-dihydro -1H-pyrazol- 4-ylcarbamothioyl)acetamide](L) was synthesized by reacting the Chloro acetyl isothiocyanate with 4-aminoantipyrine,The ligand was characterized by(C HNS) elemental microanalysis and the spectral measurements including Uv-Vis ,IR ,1H and13C NMR spectra, some transition metals complex of this ligand were prepared and characterized by Uv-Vis, FT-IR spectra, conductivity measurements, magnetic susceptibility and atomic absorption. From the obtained results the molecular formula of all prepared complexes were [M(L)2(H2O)2]Cl2 (M+2 =Mn, Co, Ni, Cu, Zn, Cd and Hg),the proposed geometrical structure for all complexes were octahedral.

Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
On The Nearby-Tip Strain Investigation and Failure-Propability Evaluation for Impacted Thin Plates Using the 2-Random-Variables Multi-Canonical-Based Joint Propability Distributions
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The study of the validity and probability of failure in solids and structures is highly considered as one of the most incredibly-highlighted study fields in many science and engineering applications, the design analysts must therefore seek to investigate the points where the failing strains may be occurred, the probabilities of which these strains can cause the existing cracks to propagate through the fractured medium considered, and thereafter the solutions by which the analysts can adopt the approachable techniques to reduce/arrest these propagating cracks.In the present study a theoretical investigation upon simply-supported thin plates having surface cracks within their structure is to be accomplished, and the applied impact load to the

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Publication Date
Sat Dec 30 2017
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Levels of premenstrual psychological and physical Problems (Premenstrual Syndrome-PMS) of Students of the Colleges of Bab Al-Mua’dham Complex/ University of Baghdad
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Objectives: To assess levels of premenstrual psychological disorders of the students in Bab Al-Mua’dham Complex and to find out the relationship between the levels of premenstrual psychological and physical disorders and some demographic characteristics of the students. Methodology: A descriptive study was accomplished throughout the period from the 1st of October, 2015 to the 8th of July, 2016 to assess the psychological and physical problems. A purposive sample of 313 students distributed among different colleges of Bab Al-Mua’dam complex distributed as following: 82 students are from college of Arts; 79 students are from College of Languages; 48 students are from college of Islamic Sciences: and 104 are from College of Nursing. For t

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Crossref
Publication Date
Sun Sep 26 2021
Journal Name
Modern Sport
The effect of physical exertion exercises using electrical muscle stimulation on the development of some physical and functional characteristics of women aged (40-45) years
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The researchers have recently noticed the interest in the problem of overweight and how to find solutions to it until it is now at the forefront in terms of innovating various and different methods and treatment methods, and the interest in developing health fitness is one of the most important requirements of physical activity for the trainees, which led to the multiplicity of sports activities that promote the health aspect For the individual, in addition to the aesthetic aspect, the problem lies in not adopting training programs according to codified scientific foundations aiming, in addition to reducing weight, to raise the general health level of the trainee participating in fitness institutes, as the trainers do not follow the

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Publication Date
Sat Sep 01 2012
Journal Name
Australian Journal Of Basic And Applied Sciences
Electrochemical interferences of Mn<sup>2+</sup> with Hg<sup>2+</sup>, Cd<sup>2+</sup> and Cu<sup>2+</sup> at different modified GCE
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Glassy carbon electrode (GCE) was modified with carbon nanotubes CNT and C60 by attachment and solution evaporation techniques, respectively. CNT/Li+/GCE and C60/Li+/GCE were prepared by modifying CNT/GCE and C60/GCE in Li+ solution via cyclic voltammetry (CV) potential cycling. The sensing characteristics of the modified film electrodes, demonstrated in this study for interference of Mn2+ in different heavy metals ion esp. Hg2+, Cd2+ and Cu2+. The interfering effect was investigated that exert positive interference on the redox peaks of Mn2+. The modification of GCE with nano materials and Li+ act an enhancement for the redox current peaks to observe the effect of interference for Mn2+ in 1:1 ratio with different heavy metals ion.

Scopus (3)
Scopus
Publication Date
Mon Jan 11 2016
Journal Name
مجلة كلية التربية الاساسية
Synthesis and Characterization of Some Metal Complexes of [4- chloro-N- 1,5-dimethy l-3-oxo-2- phenyl-2,3-dihydro-1H-pyrazol-4- ylcarbamothioyl(benzamide)
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A new ligand [4-chloro-N-(1,5-dimethyl-3-oxo-2-phenyl-2,3- dihydro-1H-pyrazol-4-ylcarb amothioyl) benzamide] (CAP) was synthesized by reaction of P-ChloroBenzoyl isothio cyanate with 4- aminoantipyrine,The ligand was characterized by micro elemental analysis C.H.N.S.,FT-IR,UV-Vis and1H13CNMR spectra, some transition metals complex of this ligand were prepared and characterized by FT-IR, UV-Vis spectra, conductivity measurements, magnetic susceptibility and atomic absorption. From the obtained results the molecular formula of all prepared complexes were [M(CAP)2(H2O)2]Cl2(M+2 =Mn, Co, Ni, Cu, Zn, Cd and Hg),the proposed geometrical structure for all complexes were octahedral

Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Levels of premenstrual psychological and physical Problems (Premenstrual Syndrome-PMS) of Students of the Colleges of Bab Al-Mua’dham Complex/ University of Baghdad
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Objectives: To assess levels of premenstrual psychological disorders of the students in Bab Al-Mua’dham Complex and to find out the relationship between the levels of premenstrual psychological and physical disorders and some demographic characteristics of the students. Methodology: A descriptive study was accomplished throughout the period from the 1st of October, 2015 to the 8th of July, 2016 to assess the psychological and physical problems. A purposive sample of 313 students distributed among different colleges of Bab Al-Mua’dam complex distributed as following: 82 students are from college of Arts; 79

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