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.
Abstract
The changes that happened in the environment of business have great effects upon organizations with different activities specially the banks which requires the existence of an able opinion resources can adapt with the changes . Accordingly importance put upon intellectual capital which become one of the basic resources for organizations and one of success and growth elements with the availability of expertise , skills and capability of making essential changes in different process due to the presentation of innovations and creations of the to support banks activities .Therefore the intellectual capital represents the more r
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The process of soil classification in Iraq for industrial purposes is important topics that need to be extensive and specialized studies. In order for the advancement of reality service and industrial in our dear country, that a lot of scientific research touched upon the soil classification in the agricultural, commercial and other fields. No source and research can be found that touched upon the classification of land for industrial purposes directly. In this research specialized programs have been used such as geographic information system software The geographical information system permits the study of local distribution of phenomena, activities and the aims that can be determined in the loca
Abstract:
Witness the current business environment changes rapidly reflected on the performance of the facility wishing to stay , which is no longer style reaction enough to handle installations with their environment , and quickly began to lose its luster with the emergence of a message and the vision of contemporary business environment from a set of parts interacting with each other and the concept of behavioral includes all dimensions of performance, it is imperative to adopt a system installations influence variables and positive interaction through the development of strategic plans and the use of implementation and follow-up strategies to ensure the effectiveness of the method for meas
... Show MoreA theoretical investigation is carried out to study the effect of a pencil electron beam propagating inside the plasma region determining the hydrodynamic densities distribution with the aid of numerical analysis finite deference method (FDM).The plasma is generated and trapped by annular electron beams of fixed electron density 1x1014 m-3. The result of the study shows that the hydrodynamic density behaves as the increase in pencil electron beam. The hydrodynamic density ratio goes to more than double as the increase in pencil electron beam density to 1x1018 m-3.
Leiomyosarcoma (smooth muscle tumor) is a rare type of a malignant neoplasm of smooth
muscle. It is a resistant cancer, generally not very responsive to chemotherapy, radiationand surgery.The
aim of this study was to evaluate photodynamic therapy (PDT) as a possible basis for treatment using
(650 nm)diode laser with methyleneblue (MB) as a photosensitizer on leiomyosarcoma (LMS)cell line
(L20B) in vitro. The cytotoxic effects of 650nm diode laser 0.052 W/cm2 (power density) at different
exposure time (10, 20, and 30 min) with methylene blue at different concentrations (0.01% ,0.1 % ,1%)
was investigated on LMS cell line (L20 B). The cytotoxic effect of laser was increased with increasing
irradiation time for a certai
Human resources are considered as strategic fortune for being the main driver of the development wheel in the society, and the field of education and learning is one of the main pillars of this fortune for its great effect in the process of economic and social progress of individuals. I was the subject of education to the concerns of many countries, as adopted national policies . And regional support and the reduction of constraints, so came our study (education hub for human development) to identify the role of education in human development and to identify the obstacles facing the education process and the extent of its impacts negatively on the process of human development also contribute to the knowledge of school enrollment and the
... Show MoreThe oxidative stress is result of unbalancing between oxidants and antioxidants in the body. Hypertension (HT) is a measure of average systolic blood pressure which created by the heart contracting, greater ?140 mmHg or an average diastolic blood pressure, which is the heart fills, of ?equal to 90 mmHg. The study is conducted on 28 female patients with HT from Ibn Al-nafese hospital in addition to 28 female control. The markers measured are albumin, malondialdehyde (MDA) and 8-Hydroxy deoxyguanosine (8-OHdG). Also electrophoresis study on extracted DNA with Fenton reaction was done. Results of this study show there are high significant decrease (p?0.01) in albumin concentration of patient related to control, and there is a high significan
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