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Menampilkan 41–50 dari 72 artikel
Measuring The Information Content Of Accounting Profits In The Iraqi Banking Sector For Banks Listed On The Iraqi Stock Exchange
International Journal of Economics and Accounting
Vol 1
, No 4
(2024)
The study aims to measure the information content of the accounting profits of banks listed on the Iraqi Stock Exchange, as the sample included 10 banks for a period of 4 years (2016-2019). The study concluded that banks that have a high explanatory ability reflect greater stability in the stock price, which would reassure Investors and stakeholders, thus reducing dispersion and fluctuations in the stock price, while banks with weak explanatory power show higher volatility in the stock price, wh...
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Accounting Theory and Its Effective Role in Developing Intellectual and Mental Skills and Abilities Of Accounting Department Students: a Field Study
International Journal of Economics and Accounting
Vol 1
, No 4
(2024)
The research aims to shed light on the role of accounting theory as one of the main subjects that have an active role in the intellectual skills and abilities of the students of the Department of Accounting and to provide a theoretical framework linking the subject of accounting theory and the intellectual skills and abilities of the students of the Department of Accounting and to indicate the relationship of correlation and influence between the subject of accounting theory and the intellectual...
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The Role of Joint Auditing in Improving the Quality Characteristics of Accounting Information
International Journal of Economics and Accounting
Vol 1
, No 4
(2024)
The study intends to define the idea of joint auditing, its significance and goals, and the allocation of audit responsibilities from the start of the audit process to the joint report's writing. It also seeks to elucidate the function of joint auditing in enhancing the caliber of the attributes of accounting data, which helps to provide high-quality information that benefits management and the beneficiaries of that information to make sound decisions that benefit the development of the institut...
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On Fuzzy α̂g-Topological R-Module Spaces
International Journal of Applied Mathematics and Computing
Vol 2
, No 1
(2024)
The aim of this research is to give a new definition and study a new notion of fuzzy α̂g-topological R-module spaces using fuzzy α̂g-open sets. The concept of fuzzy α̂g-topological R-modules is introduced and study them to provide a mathematical basis. Traditional cautiousness for F bisected by α̂g-tautologies reigns furtive-space yield we assay different fuzzy α̂g-separation axioms such as where in the context of these spaces. Also, we study fuzzy -separation axiom in fuzzy - Topologic...
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The Role Of Emotional Intelligence in The Board Of Directors and Its Impact On The Performance and Value Of Institutions and Conservative Practices In Light Of Crises (Applied Research On a Sample Of Banks Listed On ISX)
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 2
, No 4
(2024)
This research aims to underscore the significance of women's emotional intelligence in enhancing the effectiveness of the Board of Directors, a crucial component of internal governance, particularly during crises. Despite strides made in recent decades in appointing women to senior roles in government, business, and education, challenges persist in improving women's leadership opportunities, especially in developing countries. The study utilizes statistical methods, including Pearson's correlati...
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The Impact Of Sustainability Disclosure On The Transparency Of Financial Performance In Iraqi Banks
International Journal of Economics, Commerce, and Management
Vol 1
, No 4
(2024)
The aim of the research is to study the impact of sustainability disclosure on financial performance transparency by applying it to a sample of Iraqi banks listed on the Iraq Stock Exchange (Al-Ahli Bank of Iraq, Gulf Commercial Bank, Mansour Investment Bank, Baghdad Bank), and sustainability disclosure was measured through the index (social disclosures, environmental disclosures, economic disclosures), and to achieve the objectives and hypothesis of the research, (178) questionnaires were distr...
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The Impact Of Applying Digital Transformation On The Effectiveness Of Accounting Information an Analytical Study Of The Opinions Of a Sample Of Employees In Private Banks In Baghdad Governorate
International Journal of Economics, Management and Accounting
Vol 1
, No 4
(2024)
The current research aims to measure the impact of applying digital transformation represented by (technologies, digitization of operations, databases, human cadres) on the effectiveness of accounting information represented by (appropriateness of accounting information, and reliability of accounting information), among a sample of employees in private banks in Baghdad Governorate, with a strength of (183) employees. In order to achieve the research objective, the questionnaire was adopted to co...
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The Impact Of Strategic Vigilance On Strategic Success: An Analytical Study Of The Opinions Of A Sample Of Lecturers At Samarra University
International Journal of Economics, Management and Accounting
Vol 1
, No 4
(2024)
The current research aims to measure the impact of strategic vigilance through its dimensions (strategic vigilance, competitive vigilance, technological vigilance, environmental vigilance) on strategic success in its dimensions (survival, growth, adaptation), and the problem of the study is defined in the following question: What is the role of strategic vigilance in achieving strategic success? The aim of the study came to identify the role that strategic vigilance can play in achieving strateg...
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Screening Buccal Smear to Identify Cytological Alterations Brought on by Hormone Therapy
International Journal of Health and Social Behavior
Vol 1
, No 4
(2024)
Objective: To assess the differences in buccal cytology changes caused by hormone therapy in Sudanese women with breast and endometrial malignancies by comparing wet fixed and air dry H&E stained buccal smear samples. Method: The eight-month study period ran from October 2015 to May 2016. The practical inquiry began in November 2015, and during that time, data gathering, a literature review, and research script typing were completed. One hundred participants had buccal smear samples taken,...
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Analysis of the impact of human capital in raising the level of financial performance: Al-Janoob Islamic Bank as a model
International Journal of Economics, Commerce, and Management
Vol 1
, No 4
(2024)
In light of the increasing degree of competition in the international business environment resulting from the technological changes that have occurred recently, which has made companies rely on elements through which they can increase the companies’ capabilities to compete and achieve what they aim for, and for this reason the human element (human capital) was the factor. It is decisive in increasing productivity and companies’ abilities to compete in light of the changing and evolving business...
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