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The Impact of Earnings Quality using the Sustainability model (Persistence) and predictability in the Continuity of the Banks: بحث تطبيقي في عينة من المصارف التجارية المدرجة في سوق العراق للاوراق المالية
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The research aims to measure the extent of the impact of Earnings quality in the continuity of the company for a sample of private commercial banks listed on the Iraq Stock Exchange. The research sample included (15) of the listed commercial banks that continue to issue their financial statements for the period from (2009-2018).The research relied on three main models of measurement and on four steps. The first step is to measure the Persistence (Earnings Quality) by Depending the sustainability model. While the second step included measuring the Predictability of accounting profits by deriving the square root of the disparity of the estimation error from the first model Persistence (Earnings Quality), and the third step included measuring the prediction of financial failure and the continuity of the Banks, while the fourth step focused on measuring the extent of the impact of the Earnings Quality (Persistence) and (Predictability) as an independent variable over the main dependent variable represented by the continuity of the Banks and the prediction of financial failure using Simple linear regression analysis method., the most important of which are:

  1. The majority of Iraqi banks listed on the Iraq Stock Exchange in general are characterized by (Earnings Quality), in addition to that they are distinguished by non- floundering or financial failure as shown by the results of the study.
  2. There is a significant statistically significant impact between the Persistence (Earnings Quality) and the continuity of the company, as well as the existence of a significant statistically significant impact between the (Predictability) of accounting earnings and the continuity of the Banks.

The most important recommendations reached were:

  1. We recommend that banks whose profits do not enjoy continuity need to find profitable investment opportunities with high economic feasibility in order to enhance the sustainability of their profits.
  2. Not limiting the use of financial indicators extracted from the bank's accounting data in order to measure continuity, as this must also extend to linking non-financial indicators that take into account the variables associated with the company's internal and external environment.

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Publication Date
Mon Nov 27 2023
Journal Name
Korean Journal Of Orthodontics
Effectiveness of laser-engineered copper-nickel titanium versus superelastic nickel-titanium aligning archwires: A randomized clinical trial
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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Comparison some of methods wavelet estimation for non parametric regression function with missing response variable at random
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Abstract

 The problem of missing data represents a major obstacle before researchers in the process of data analysis in different fields since , this problem is a recurrent one in all fields of study including social , medical , astronomical and clinical experiments .

The presence of such a problem within the data to be studied may influence negatively on the analysis and it may lead to misleading conclusions , together with the fact that these conclusions that result from a great bias caused by that problem in spite of the efficiency of wavelet methods but they are also affected by the missing of data , in addition to the impact of the problem of miss of accuracy estimation

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Oxidative Desulfurization of Simulated Diesel Fuel by Synthesized Tin Oxide Nano-Catalysts Support on Reduced Graphene Oxide
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   The modified Hummers method was applied to prepare graphene oxide (GO) from the graphite powder. Tin oxide nanoparticles with different loading (10-20 wt.%) supported on reduced graphene oxide were synthesized to evaluate the oxidative desulfurization efficiency. The catalyst was synthesized by the incipient wetness impregnation (IWI) technique. Different analysis methods like FT-IR, XRD, FESEM, AFM, and Brunauer-Emmett-Teller (BET) were utilized to characterize graphene oxide and catalysts. The XRD analysis showed that the average crystal size of graphene oxide was 6.05 nm. In addition, the FESEM results showed high metal oxide dispersions on the rGO. The EDX analysis shows the weight ratio of Sn is close to its theoretical weight.

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Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Evaluation on processing parameter's effects on some mechanical properties of pure magnesium bulk prepared by powder metallurgy
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Publication Date
Tue Aug 03 2021
Journal Name
Key Engineering Materials
Comparative Study of Structural Behavior for Asymmetrical Castellated (Concavely - Curved Soffit) Steel Beams with Different Strengthening Techniques
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The Asymmetrical Castellated concavely – curved soffit Steel Beams with RPC and Lacing Reinforcement improves compactness and local buckling (web and flange local buckling), vertical shear strength at gross section (web crippling and web yielding at the fillet), and net section ( net vertical shear strength proportioned between the top and bottom tees relative to their areas (Yielding)), horizontal shear strength in web post (Yielding), web post-buckling strength, overall beam flexure strength, tee Vierendeel bending moment and lateral-torsional buckling, as a result of steel section encasement. This study presents two concentrated loads test results for seven specimens Asymmetrical Castellated concavely – curved soffit Steel Be

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Publication Date
Wed Feb 01 2023
Journal Name
Chemical Data Collections
Removal of diclofenac from aqueous solution on apricot seeds activated carbon synthesized by pyro carbonic acid microwave
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Pharmaceuticals have been widely remaining contaminants in wastewater, and diclofenac is the most common pharmaceutical pollutant. Therefore, the removal of diclofenac from aqueous solutions using activated carbon produced by pyrocarbonic acid and microwaves was investigated in this research. Apricot seed powder and pyrophosphoric acid (45 wt%) were selected as raw material and activator respectively, and microwave irradiation technique was used to prepare the activated carbon. The raw material was impregnated in pyrophosphoric acid at 80◦C with an impregnation ratio of 1: 3 (apricot seeds to phosphoric acid), the impregnation time was 4 h, whereas the power of the microwave was 700 watts with a radiation time of 20 min. A series o

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Clinical And Experimental Dentistry
Bond strength of a new Kevlar fiber-reinforced composite post with semi-interpenetrating polymer network (IPN) matrix
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Publication Date
Wed Dec 20 2023
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Manufacture spectral responsivity of n-Fe2O3/p-Si heterojunction with effect Cl doping for high sensitive devices
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Visible-light photodetectors constructed Fe2O3 were manufactured effectively concluded chemical precipitation technique, films deposited on glass substrate and Si wafer below diverse dopant (0,2,4,6)% of Cl, enhancement in intensity with X-ray diffraction analysis was showed through favored orientation along the (110) plane, the optical measurement presented direct allowed with reduced band gap energies thru variation doping ratio , current–voltage characteristics Fe2O3 /p-Si heterojunction revealed respectable correcting performance in dark, amplified by way of intensity of incident light, moreover good photodetector properties with enhancement in responsivity occurred at wavelength between 400 nm and 470 nm.

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Publication Date
Sun Jun 23 2019
Journal Name
Arma
Safe Mud Weight Window Determination: A Case Study from Southern Iraq
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ABSTRACT:. The Lower Cretaceous Zubair formation is comprised of sandstones intercalated with shale sequences. The main challenges that were encountered while drilling into this formation included severe wellbore instability-related issues across the weaker formations overlaying the reservoir section (pay zone). These issues have a significant impact on well costs and timeline. In this paper, a comprehensive geomechanical study was carried out to understand the causes of the wellbore failure and to improve drilling design and drilling performance on further development wells in the field. Failure criteria known as Mogi-Coulomb was used to determine an operating mud weight window required for safe drilling. The accuracy of the geomechanical

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Publication Date
Sun Jun 30 2024
Journal Name
حوليات أداب عين شمس
المنظور الزمني وعلاقته بجودة الحياة الاكاديمية لدى طلبة جامعة بغداد
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Abstract The aim of the current research is to identify the time perspective and the quality of academic life of Baghdad University students. The research also aims to identify the relationship between the time perspective and the academic quality of Baghdad University students and the extent to which the time perspective dimension of academic quality contributes to the identification of the difference between the time perspectives in terms of gender. Finally, the research aims to identify if there is a significant difference in the quality of academic life between males and females. The scales were applied to a number of (434) university male and female student. A one-sample t-test, a two-sample t-test, the analysis of the variation, the P

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