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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 Feb 14 2014
Journal Name
Journal Of Basic Microbiology
Isolation and characterization of lytic vibriophage against <i>Vibrio cholerae</i> O1 from environmental water samples in Kelantan, Malaysia
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Water samples from a variety of sources in Kelantan, Malaysia (lakes, ponds, rivers, ditches, fish farms, and sewage) were screened for the presence of bacteriophages infecting Vibrio cholerae. Ten strains of V. cholerae that appeared to be free of inducible prophages were used as the host strains. Eleven bacteriophage isolates were obtained by plaque assay, three of which were lytic and further characterized. The morphologies of the three lytic phages were similar with each having an icosahedral head (ca. 50–60 nm in diameter), a neck, and a sheathed tail (ca. 90–100 nm in length) characteristic of the family Myoviridae.

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Publication Date
Sun Dec 01 2013
Journal Name
Baghdad Science Journal
Effect of aqueous and alcohol (phenol) extract from cyperus rotundus on mitotic Division in tap roots of Allium cepa
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This study was conducted to test the effect of aqueous and alcoholic extracts for cyperus rotundus on the mitosis in tap roots of Allium cepa. the result of general an identical qualitative tests showed contains certain compounds that of crude aqueous and alcoholic extract, Used as five different concentrations of (10, 20.38, 56, 75) mg / ml for a period of four hours of treatment. After the chemical has been detected for some preliminary chemical compounds of the crude aqueous extract, while the alcoholic extract either phenol compound has been detected for phenols using several techniques included the use of thin layer chromatography TLC and measurement of disability factor RF and the degree of fusion and measurement of absorbance. The r

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Publication Date
Mon Dec 29 2025
Journal Name
Acta Microbiologica Bulgarica
Molecular detection of fimH, gipA, and ibeA genes in adherent invasive Escherichia coli isolated from patients with ulcerative colitis
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Recently, there has been an increase in the prevalence of ulcerative colitis (UC), and inflammatory bowel diseases (IBD) worldwide, especially in certain recently industrialized countries like China and In¬dia. Globally, the prevalence of UC, a chronic illness that affects the large intestine, is rising. Fifty adherent invasive Escherichia coli (AIEC) isolates were identified from ulcerative colitis biopsy samples originating from the Gastrointestinal tract (GIT) and Hepatology teaching hospitals/medical city in Baghdad City. The test’s results demonstrated that the AIEC isolates had a high level of resistance to the majority of the an-tibiotics under investigation. Enterobacterial Repetitive Intergenic Consensus (ERIC-PCR) and m

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Educational And Psychological Researches
Psychological contents As Deduced From Al Namel Surah, Dialogue between Suliman and Hodhod bird & Their Application In School Counseling
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The current research aimed at deducing the psychological contents of Suliman dialogue with the Hodhod and statement applications in school counseling. The researcher followed the Islamic approach in the search, which deals with the study of events, phenomena and practices through a broad understanding of Islamic principles and limitations associated with the general framework of Islam. In addition to the deductive approach is derived from a sub-rule is a general provision.
The research revealed many of the psychological contents, including: the importance of continuing care counselor psychological learners, and follow-up field to their problems, conditions, listen good horseshoe to defend himself, clarify the motives of his ac

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Publication Date
Thu Aug 01 2024
Journal Name
Water Practice &amp; Technology
Artificial neural network and response surface methodology for modeling oil content in produced water from an Iraqi oil field
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ABSTRACT<p>The majority of the environmental outputs from gas refineries are oily wastewater. This research reveals a novel combination of response surface methodology and artificial neural network to optimize and model oil content concentration in the oily wastewater. Response surface methodology based on central composite design shows a highly significant linear model with P value &lt;0.0001 and determination coefficient R2 equal to 0.747, R adjusted was 0.706, and R predicted 0.643. In addition from analysis of variance flow highly effective parameters from other and optimization results verification revealed minimum oily content with 8.5 ± 0.7 ppm when initial oil content 991 ppm, tempe</p> ... Show More
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Publication Date
Mon Nov 20 2023
Journal Name
Journal For Research In Applied Sciences And Biotechnology
Article Review: Description Histology to Gastric Ulcer in Human
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A recurrent condition that affects up to 10% of people worldwide is gastric ulceration illness. The existence of gastric juice pH with the lowering of mucous defences is prerequisites for the development of chronic ulcers. The main variables affecting the mucosa susceptibility to damage include Helicobacter pylori (H. pylori) infections or non-steroidal anti-inflammatory medicines (NSAIDs). Proton pump inhibitors (PPIs) including histamine-2 (H2) receptor inhibitors, two common therapies for peptic ulcers, have been linked to side impacts, recurrence or a variety of pharmacological combinations. Conversely, therapeutic herbs or the chemicals they contain may be used to cure or eliminate a wide range of illnesses. Therefore, prominent pharma

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Publication Date
Mon Apr 01 2019
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Compared to wireless deployment in areas with different environmentse
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<p>In the mobile phone system, it is highly desirable to estimate the loss of the track not only to improve performance but also to achieve an accurate estimate of financial feasibility; the inaccurate estimate of track loss either leads to performance degradation or increased cost. Various models have been introduced to accurately estimate the path loss. One of these models is the Okomura / Hata model, which is recommended for estimating path loss in cellular systems that use micro cells. This system is suitable for use in a variety of environments. This study examines the comparison of path loss models for statistical analysis derived from experimental data collected in urban and suburban areas at frequencies of 150-1500 MHz

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Is it possible to teach translation in the classroom?
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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Philosophical Framework To Intellectual Capital Readiness in Iraqi Organizations
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           This research aim to present theoretical and philosophical framework regards topic of intellectual capital readiness in Iraqi universities. That is, by using strategic map in balanced score card of Norton and Kaplan (2004). This research discusses theoretical content for three main aspects reflect in its nature elements of intellectual capital readiness in organizations. This includes human capital readiness, information capital readiness and organizational capital readiness. To clear each element, the authors relay on mechanism to determine gape per element of intellectual capital elements.

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Publication Date
Mon Aug 28 2023
Journal Name
Journal Of Planner And Development
Using GIS to identify hazardous earthquake locations in Iran
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The objective of all planning research is to plan for human comfort and safety, and one of the most significant natural dangers to which humans are exposed is earthquake risk; therefore, earthquake risks must be anticipated, and with the advancement of global technology, it is possible to obtain information on earthquake hazards. GIS has been utilized extensively in the field of environmental assessment research due to its high potential, and GIS is a crucial application in seismic risk assessment. This paper examines the methodologies used in recent GIS-based seismic risk studies, their primary environmental impacts on urban areas, and the complexity of the relationship between the applied methodological approaches and the resulting env

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