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Predicting the financial distress of companies using logistic regression and its impact on earnings per share in companies listed on the Iraqi Stock Exchange: Predicting the financial distress of companies using logistic regression and its impact on earnings per share in companies listed on the Iraqi Stock Exchange
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Abstract

The prevention of bankruptcy not only prolongs the economic life of the company and increases its financial performance, but also helps to improve the general economic well-being of the country. Therefore, forecasting the financial shortfall can affect various factors and affect different aspects of the company, including dividends. In this regard, this study examines the prediction of the financial deficit of companies that use the logistic regression method and its impact on the earnings per share of companies listed on the Iraqi Stock Exchange. The time period of the research is from 2015 to 2020, where 33 companies that were accepted in the Iraqi Stock Exchange were selected as a sample, and the research hypotheses were tested using normal least squares regression and logistic regression. The results of testing the first hypothesis of the research indicated that the results of the unidirectional logistic regression from Baytree indicated the confirmation of this hypothesis and it can be said with confidence that by combining accounting and market information, a suitable model can be used to predict the financial distress of accepted companies offered on the Iraqi Stock Exchange. The results of the second hypothesis of the research also showed that earnings per share is a predictor of financial deficit. Firms that predict fiscal deficit try to show lower earnings per share and try to be honest and by accurate prediction of earnings per share according to signal theory, they gain the trust of shareholders and creditors and assure that the company is trying to find a suitable solution for the current issue and other issues that may take place in the future.

Keywords: Predicting financial distress, logistic regression, earnings per share

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Publication Date
Tue Oct 31 2023
Journal Name
College Of Islamic Sciences
Selling the sample in Islamic law and its contemporary applications
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Praise be to God, who taught with the pen, taught man what he did not know, and may blessings and peace be upon our master Muhammad, may God bless him and grant him peace, and upon all his family and companions.
As for after......
The science of financial transactions is one of the important topics that Muslims must need at all times and places, due to its great importance in clarifying the ruling of the Shari’ah on contemporary financial issues.
The jurists, may God have mercy on them, have spoken about financial issues in all their aspects in detail, as in the Book of Sales, whether in terms of the validity of the sale, its invalidity, or its invalidity, i.e., the invalidity of the sale. Among these issues is the issue of th

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Publication Date
Wed Nov 28 2018
Journal Name
Al-khwarizmi Engineering Journal
Effect of Using Combined Square Nozzle & winglet with Helical Tape on Thermal Characteristics in Tube Heat Exchanger
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Influence of combined square nozzle with helical tape inserted in a constant heat flux tube on heat transfer enhancement for turbulent airflow for Reynolds number ranging from 7000 to 14500 were investigated experimentally. Three different pitch ratios for square nozzle (PR = 5.8, 7.7 and 11.6) according to three different numbers of square nozzle (N = 3, 4 and 5) and constant pitch ratios for helical tape were used. The results observed that the Nusselt number and friction factor for combination with winglets were found to be up to 33.8 % and 21.4 %, respectively higher than nozzle alone for pitch ratio PR=5.8. The maximum value of thermal performance for using combination with winglets was about 1.351 for pitch ratio= 5.8. Nusselt numb

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Publication Date
Mon Apr 01 2024
Journal Name
Iop Conference Series: Earth And Environmental Science
Studying some of the optimal conditionals for the best bacterial isolates from soil and its effects on their growth rates
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Abstract<p>The current study aimed to use some bacterial isolates from the local soil of Baghdad city by study the effects of temperature, pH and incubation period on the growth rates of isolated bacteria and choose the optimal conditions for their diversity and for understanding bacterial growth and their requirements for survival and proliferation. This information can be applied to obtain their high growth rate for use in various fields such as agriculture, medicine and environmental sciences in the future. And it used to assess the degree of variation in across bacteria species in pH, temperature and incubation period. A number of local bacterial isolates as <italic>Enterobacter cloacae</italic></p> ... Show More
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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Land Uses temporary agricultural in the province of Maysan and its relationship to soil salinity and its chemical
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The research aims to learn spatial disparities tracts of agricultural crops in the
province of Maysan and their relationship (the salinity of the soil and the degree of chemical
interaction (PH)) The research is divided into an introduction and three Investigation eat first
section spatial disparities agricultural crops (cereals, vegetables, legumes and forage). The
comparison between the years of production in the province where the province has seen
varied spatial by hand and taking second section degrees of soil salinity and its impact on
agriculture, as well as the chemical reaction (PH) and its impact on agriculture The third
section has been used three technical techniques first linkage and the second simple an

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Iraqi Woman Political situation in Quota Framework after 2003
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Abstract Since 2003. Iraq has begun a new phase in its modern history, which was after a long period of tyranny, repression of freedom of expression, and women were no better off than men; they suffered marginalization and exclusion, but after the fall of the former regime and the adoption of a parliamentary system of government, The level of participation in the government; where it approved the share of women in the legislative authority called "quota" which reflects the legislative level of a certain proportion of the seats in Parliament, amounting to 25%, and this is approved by the Iraqi constitution for 2005. But it is noticeable that women in parliament did not work within the quota; in other words they belonged to the pol

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Publication Date
Tue Nov 22 2022
Journal Name
College Of Islamic Sciences
The issues of illusion to Ibn hisham AI- Ansari( H 761T) on grammarian
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This research shows the issues of Ibn Hisham's illusion in its leadership of the grammarians; As Ibn Hisham attributed - during his presentation of grammatical issues - grammatical opinions to a number of grammarians claiming them in them, and after referring to the main concepts that pertain to those grammarians, we found that Ibn Hisham had delusional in those allegations, in addition to that clarifying the terms illusion and claim in the two circles of language And the terminology, and perhaps the most prominent result in this research is that he worked to investigate these issues by referring to their original sources, with an explanation of the illusions of Ibn Hisham in his attribution to these issues.

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The effect of transformational leadership in the employee’s motivation in the organizations
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The transformational leaderships in all organizations  consider Motivations policies which is one of the main and basic policies adapted by the successful leaderships in all organizations, in order to be able to achieve essential goals, such as enhancing loyalty of employees towards their organizations and also developing and empowering their capacities and abilities in work, leading to development and increasing productivity and reducing production costs to the minimum, then reaching immense profits and benefits, in addition to development of excellence in the market of competition.

The research was performed in the (General Company of Leather Industries/ in Baghdad ,in alkarada) the study reached

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Publication Date
Thu Mar 29 2018
Journal Name
Construction Research Congress 2018
Validation of Time-Safety Influence Curve Using Empirical Safety and Injury Data—Poisson Regression
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Publication Date
Thu Dec 12 2013
Journal Name
Iraqi Journal Of Science
Determination of Optimum Mechanical Drilling Parameters for an Iraqi Field with Regression Model
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Publication Date
Mon Mar 02 2026
Journal Name
Al–bahith Al–a'alami
The Role of Media Coverage of the Iraqi Satellite Channels in Shaping Public Attitudes towards Terrorism (a Field Study of a Sample of an Audience of the City of Baghdad)
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Violence is one of the most serious threats facing societies because it affects their internal structure and threatens the security and stability of society. It is classified as one of the types of security crises that are emerging in Arab and Islamic societies in particular, and in most countries of the world in general.

The threat of this crisis is increasing. Terrorism is considered as one of the most serious aspects of that all the countries of the world, currently, suffer from. The terrorism has begun to penetrate deep into society in one way or another starting from the Second World War, which led to the emergence of leftist movements in Western Europe, Japan, France, Italy and other countries as a result of emerging ideas

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