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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
Sat Mar 31 2018
Journal Name
College Of Islamic Sciences
الدور التشريعي للسلطة التنفيذية في ظل دستور العراق لسنة2005م
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ملخـــص البحــــث

 

مبدأ الفصل بين السلطات يعني توزيع وظائف الدولة الثلاث على هيئات متعددة بحيث تباشر السلطة التشريعية أمور التشريع وتباشر السلطة التنفيذية تنفيذ القوانين أما السلطة القضائية فمهمتها تطبيق القوانين ويقتضي الواقع العملي إلى جانب هذا المبدأ، وجود حالة من التعاون بين هذه السلطات فضلاً عن الرقابة ومن أبرز صور هذا التعاون مشاركة السلطة التنفيذية في عملية التشريع سواء

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Publication Date
Tue Dec 31 2024
Journal Name
Tikrit Journal For Political Science
سبل انماء القيم الوطنية في العراق بعد عام 2017
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  بعد عام 2017 شهد العراق تحولات واضحة في المشهد السياسي والامني والاجتماعي سيما بعد انهاء السيطرة العسكرية لمجاميع داعش الارهابية في الاراضي  وبعض المدن العراقية بعد عام 2014. ان تحرير هده المدن العراقية من براثن الارهاب الداعشي لم يكن نهاية المطاف بل اوجد مجموعة تحديات للمرحلة اللاحقة لعام 2017 اذ اصبح من الضروري جدا مضي  الكل لتعزيز القيم الوطنية  العراقية التي كانت احدى اسباب احداث 2014 في اطار اعادة جسور ا

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Publication Date
Fri Aug 01 2025
Journal Name
Dirasat: Human And Social Sciences
دور الحكومات في مواجهة الإرهاب الإلكتروني حكومة العراق "انموذجا"
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الأهداف: تهدف هذه الدراسة إلى تقديم توصيف لدور الحكومات في مواجهة العمليات التي يلعبها الإرهاب الإلكتروني في مختلف الميادين، خاصة في ظل المتغيرات الراهنة التي نشهدها، وتنامي ظاهرة الثورة المعلوماتية، التي ساهمت في ظهور المواقع الإلكترونية المختلفة، التي أصبحت تلعب دورًا رئيسًا في التأثير في الأفراد ككل، ومنه خلق ضرورة لتفعيل لدور الأمن المعلوماتي، وذلك للمشاركة في عمليات التوعية المعلوماتية أو الرقم

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