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The Impact of Creative Accounting Practices on the Reliability of Financial Statements : Applied Research in the National General Insurance Company
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The study aims to highlighting the Creative Accounting practices, identifying  their impact on non reliability of financial statement of Insurance companies and Iraqi Public Reinsurance Company. Certain executive managements resort to creative accounting to falsely portray a better image to financial statement users by means of a set of techniques and mechanisms. Thus, impacting the company activities, The study was carried out in state insurance companies and Iraqi Public Reinsurance Company. Miller model is adopted to measure earning management practices. It is one of the tools to detect creative accounting practices and to measure reliability of accounting information of financial statements by applying  “White” scale on the companies ,sample of the study, The study  has drawn a set of conclusions  most important of which are :all the companies ,sample of the study ,have resorted to creative accounting in their issued financial statements .The purpose behind  is either to maximize their earnings to create a positive effect  on company reputation in the market and  increase incentives and financial rewards or minimize  earnings to reduce their due taxes. In both cases, this is considered manipulation of financial statements. It seems that practicing creative accounting has.

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Financial Analysis in Investors Decisions ( Iraqi Stock Exchange )
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  The research aims to reveal the role of financial analysis in rationalizing the investor decision on the Iraqi stock Exchange market, by studying the relationship and impact techniques and methods of financial analysis on the decisions of investors in the market. The most important techniques and methods discussed in this study were: analysis (financial ratios analysis, comparison of financial statements analysis, cash flow statement analysis) for companies listed in the Iraqi stock Exchange market. The researcher adopted the analytical descriptive method which depends on the collection of data on the phenomenon and its interpretation. The questionnaire wa

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The usage of accounting information according to (Demerjian.et.al) model in order to measure the efficiency of industrial companies listed in the Iraqi Stock Exchange
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   The aim of the research is to measure the efficiency of the companies in the industrial sector listed in the Iraqi Stock Exchange , by directing these companies to their resources (inputs) towards achieving the greatest possible returns (outputs) or reduce those resources while maintaining the level of returns to achieve the efficiency of these companies, therefore, in order to achieve the objectives of the research, it was used (Demerjian.et.al) model to measure the efficiency of companies and the factors influencing them. The researchers had got a number of conclusions , in which the most important of them is that 66.6% of the companies in the research sample do no

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Strategic Training and its impact on The Performance of the inspectors General offices
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The research aims  to study strategic training and its impact on improving the performance of the inspectors general offices in Iraqi ministries, through two variables strategic training Which include Four Dimensions ( Strategic analysis , Formulation of Training Strategy , Implement the Training Strategy , Evaluation ) and Performance included Three dimensions ( Efficiency , Effectiveness , Added-Value).

This research problem is that the Offices of Inspectors rely on pre-made training Programs  received from training centers without designing the training programs that provide the employees with the skills and abilities that lead to the implementation of the current and future goals of the orga

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of international evaluation standards (IVS) in enhancing the quality of financial reporting (appropriate accounting information(
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The research aims to introduce international valuation standards and to identify the relationship between international valuation standards and international accounting and financial reporting standards in enhancing the quality of financial reporting (appropriate accounting information) through the use of statistical models for the purpose of measuring the property of appropriateness of accounting information through the use of statistical models for the purpose of proving the hypothesis that The research referred to it, and accordingly, the Francis and Kothari models were used to measure the appropriateness of accounting information (the quality of the information). The conclusions reached by the two researchers is that the sett

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Publication Date
Tue Dec 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Interventional Program on Nurses Practices regarding Removing and Cleaning Burn Dead Tissue
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Abstract

Objective(s): The study aims to measure the effectiveness of the program on removing dead tissue for burn patients by testing the nurses before the program in addition to testing them again after implementing the educational program.

Methodology: The study is quantitative in nature (one experimental) and will employ pre- and post-testing techniques between October 17, 2020 and March 20, 2022. A non-probability (purposive) sample of 24 nurses working in the Azadi Teaching Hospital's Burns and Plastic Surgery Center was chosen. The experimental survey of nursing practice, a literature review, scientific records, and previous research were all taken into considerat

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Publication Date
Fri Jun 30 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluations of Intervention Program on Nurses` Practices about Care of Children with Diabetic Ketoacidosis
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Objective(s): To assess the adequacy of mediation program on medical attendants practice toward care of kids with diabetic's ketoacidosis. Methodology: A quasi-experimental design that applied at teaching hospitals for pediatric in AL Ramadi city to establish the Effectiveness of Intervention Program on Nurses` Practices about Care of Children with Diabetic Ketoacidosis from 3th of March 2022 till 20 of March 2023. Non-probability (purposive) sample of (50), likewise was alienated into the study (experimental) group. The study group included (50) nurses non-randomly selected from AL-Ramadi Teaching Hospital.

A preliminary study has conducted in AL-Ramadi Teaching Hospital The whole number of nurse

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Crossref
Publication Date
Mon Feb 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using Classification of Brown risks in Evaluation of the internal control system: Application Research in Karbala University
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Internal control system is a safety valve that preserves economic units assets and ensure the accuracy of financial data, as well as to obligation in the laws, regulations, administrative policies ,and improve the efficiency, effectiveness and economic of operation, so it has become imperative for these units attention to internal and developed control system The research problem in exposure the economic units when the exercise of their business to many of the risks to growth or hinder the achievement of its objectives and the risks (financial, operational, strategy, risk) and not it rely on risk Assessment according to modern scientific methods, as in Brown's risk Classification, Which led to the weakness of the internal control identif

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The relationship between oil revenues and financial sustainability in the Iraq analysis for the period (1990-2013)
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This study aimed to analyze and measure the relationship between oil revenues and financial sustainability in Iraq, the study used the stylistic approach inductive and deductive approach. Accompanied by the use of quantitative and analytical style, which was based on two variables oil revenues and net general budget on annual data covered the period (1990-2013). Among the most important findings of the study contain the time-series variables study on the root of the unit and is not stable in the general level, and become stable after the use of mathematical processors to gain access to a stable by taking the first difference of natural Ogartm of the series. The way (Johnson) to a long-term relationship between oil revenues and ne

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Publication Date
Wed Oct 08 2025
Journal Name
Modern Sport
The impact of diet program myself with some medicinal herbs in some physiological variables Empirical research on badminton players
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To develop a new basis to reduce the phenomenon of stress, one researcher used relaxation techniques is the use of medicinal herbs sedative which is emphasized by some specialists and researchers because of its direct impact on some of the functions of the body as members have a significant impact on the player from the mental and physical Came the importance of research in the use of medicinal herbs sedative and in particular (Lafracin Black, Plantago Sinani great, Alternen) within the program to soothe the psychological players badminton to get rid of the tension felt by sports by athletic competition through the use of a program to ease the psychological with a range of herbs and both means of calming influence of the nervous system. The

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Using financial ratio to compare performance of the commercial and the Islamic banks Listed on Palestine Exchange
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        The research aimed to compare the performance of the commercial and the  Islamic banks listed in the Palestinian's Stock Exchange .To achieve the objectives of the study we selected all  the commercial and the Islamic banks listed in the Palestinian Stock Exchange  to obtain the necessary data for the analysis process during the period of (2009-2013) .the comparison based on the performance indicators ( liquidity rate, profitability rate ,the activity rate and the market rate).

        a statistical method was used to analyze the date to find the performance differences between the commercial banks,

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