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jeasiq-1071
Using Benford’s law to detecting earnings management Application on a sample of listed companies in the Iraqi market for securities
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Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their decisions. Because it did not honestly reflect the operational results of the companies, therefore are resorting to Benford’s Law  is use to identify the companies that might be manage their earnings management , Where is this law is conceded   one of the monitoring tools that have been used to detect the risk of earnings management , we Use Benford’s law to detect the companies that practiced earnings management in a sample of listed companies in the Iraqi stock exchange , The sample consisted of (61) companies from  the (87) companies Listed on the market for the year  2010 , We concluded that  there are a number of companies that practiced earnings management

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Publication Date
Sat Jul 15 2017
Journal Name
Iraqi Journal Of Science
Antibacterial activity of Rosmarinus officinalis and Dodonaea viscosa leaves extracts against Escherichia coli and Staphylococcus aureus
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Publication Date
Tue May 12 2015
Journal Name
International Journal Of Humanities, Arts, Medicine And Sciences
SYNTHESIS, SPECTRAL, DYEING PERFORMANCE AND BIOLOGICAL ACTIVITY STUDIES OF AZO DYES COMPLEXES WITH SOME METAL IONS
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Some azo compounds were prepared by coupling the diazonium salts of amines with 2,4-dimethylphenol The structure of azo compounds were determined on the basis of elemental analyses, 1HNMR, FT-IR and UV-Vis spectroscopic techniques. Complexes of nickel(II) and copper(II) have been synthesized and characterized. The composition of complexes has been established by using flame atomic absorption, (C.H.N) Analysis, FT-IR and UV-Vis spectroscopic methods as well as conductivity magnetic susceptibility measurements. The nature of the complexes formed were studied following the mole ratio and continuous variation methods, Beer's law obeyed over a concentration range (1×10-4 - 3×10-4 M). High molar absorbtivity of the complex solutions were observ

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Publication Date
Fri Mar 01 2013
Journal Name
Al-nahrain Journal Of Science
Synthetic and Characterization of Some new Schiff bases Complexes with CoII, NiII, CuII and PdII ions
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A new ligand (H4L) and its complexes with (CoII, NiII, CuII and PdII). This ligand was prepared in two steps, in the first step a solution of terephthaldehyde in methanol reacted under refluxe with 1,2-phenylenediamine to give precursore compound which reacted in the second step with 2,4- dihydroxybenzaldehyde to give the ligand. The complexes were synthesized by direct reaction of the corresponding metal chloride with the ligand. The ligand and complexes were characterized by spectroscopic methods [FT-IR, UV-vis, 1HNMR, HPLC and atomic absorption], chloride contant in addition to conductivity measurement. The stability constant K and Gibbs free energy ∆G were calculated for [[Ni2(H2L)Cl2], [Cu2(H2L)Cl2] complexes using spectrophoto

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Publication Date
Tue Jan 01 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees19gr
I-V characteristics of n-Si /ZnO/Se/MWCNTs nanocomposite solar cell fabricated by solvothermal technique
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Publication Date
Mon Jan 01 2018
Journal Name
Asian Journal Of Chemistry
Preparation, Characterization and Biological Activity of New Tridentate Imine-Oxime Ligand (H2L) and Its Metal Complexes
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Publication Date
Thu Dec 01 2022
Journal Name
Journal Of Chemical Health Risks
Preparation, Characterization and Antibacterial Activity of some New Oxazolidin-5-one Derivatives Derived from Imine Compounds
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In this research, 5- membered heterocyclic compounds as oxazolidine-5-one J1-J5 derivatives were prepared using primary aromatic amine, aromatic carbonyl compounds and chloroacetic acid. By combining primary aromatic amines and aromatic carbonyl compounds, Schiff's bases were synthesized. Schiff bases are used with the chloroacetic acid compound to prepare oxazolidine-5-one J1-J5 derivatives. The compounds J1-J5 were described using NMR spectroscopy and FT-IR. .The biological efficacy was evaluated according to maximum inhibitory concentrations (MICs) toward Staphyloccoccus aureus and Esherichia coli. The best MIC was 210 μg ml-1 for J4 against the two pathogenic bacteria, while J1, J4, and J1 did not show any inhibitory effect against all

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Analysis and Control of PWM Buck-Boost AC Chopper Fed Single-Phase Capacitor Run Induction Motor
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Single phase capacitor-run induction motors (IMs) are used in various applications such as home appliances and machine tools; they are affected by the sags or swells and any fault that can lead to disturb the supply and make it produce rms voltage below or above the rated motor voltage, which is 220V. A control system is designed to regulate the output voltage of the converter irrespective to the variation of the load and within a specific range of supply voltage variation. The steady-state equivalent circuit of the Buck-Boost chopper type AC voltage regulator, as well as the analysis of this circuit are presented in this paper. Switching device for the regulator is an IGBT Module. The proposed chopper uses pulse width modulation (PWM) c

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Publication Date
Mon Nov 17 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Histological and histomorphometric analysis of strontium chloride coated commercially pure titanium implant compared with hydroxyapatite coating
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Background: In recent years, the immediate loading of dental implants has become more accepted as a standard protocol for the treatment of the edentulous area. Success in implant dentistry depends on several parameters that may improve phenomenon of osseointegration and new bone formation in close contact with the implant. The aim of study was to evaluate the effect of strontium chloride coating of screw shape commercially pure titanium dental implant osseointegration at bone - implant interface by histomorphometric analysis and compare with hydroxyapatite coating at 2 time periods (2 weeks and 6 weeks). Materials and methods: Electrophoretic Deposition Technique (EPD) was used to obtain a uniform coating layer on commercially pure titanium

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Publication Date
Sun Sep 22 2019
Journal Name
International Journal Of Pharmaceutical Research
Synthesis, Characterization and Antibacterial of Some New 4,4'-(pyridine-2,6-diylbis(1,3,4- oxadiazole-5,2-diyl))bisphenolPolymer
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4,4'-(pyridine-2,6-diylbis(1,3,4-oxadiazole-5,2-diyl))bisphenol monomer (3)was synthesized from cyclization of N'2,N'6-bis(4-hydroxybenzylidene)pyridine-2,6-dicarbohydrazide (2)in the presence of bromine in glacialacetic acid. Newly five polymers (P1-P5) were synthesized from reaction bis-1,3,4-oxadiazole bisphenolmonomer with five different di acid chloride. The antibacterial activity of the synthesized polymers was screened against gram positive and gram negative bacteria. Polymers P4 and P5 exhibited significant antibacterial against all microorganisms, as well these polymers showed highest antifungal activity.

Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Identification of Candida species Isolated From Vulvovaginal Candidiasis Patients by Chromgen agar and PCR-RFLP Method
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This study focuses on diagnosis of Candida species causing Vulvovaginal Candidiasis using phenotype and genotype analyzing methods, and frequencies of candida species also using Vulvovaginal Candidiasis patients. 130 samples (100 from patients and 30 from non infected women) were collected and cultured on biological media. Identifying the yeasts, initially some phenotypic experiments were carried out such as germ tube, from motion of pseudohyphae and clamydospores in CMA+TW80 medium, API20 candida and CHROMagar Candida. Genomic DNA of all species were extracted and analyzed with PCR and subsequent Polymerase Chain Reaction - Restriction Fragments Length Polymorphism (PCR-RFLP) methods. Frequency of C. albicans, C. krusei, C. tropicalis , C.

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