International Academic Journal of Accounting and Financial Management最新文献_第2页

The Extent of the Efficiency of Investment Decisions in Iraqi Companies Listed on the Iraqi Stock Exchange 在伊拉克证券交易所上市的伊拉克公司投资决策效率的程度

International Academic Journal of Accounting and Financial Management Pub Date : 2022-11-08 DOI: 10.9756/iajafm/v9i2/iajafm0908

Hashim Hayder Yousef, Dr. Hassnain Kazem Ojah, - -

{"title":"The Extent of the Efficiency of Investment Decisions in Iraqi Companies Listed on the Iraqi Stock Exchange","authors":"Hashim Hayder Yousef, Dr. Hassnain Kazem Ojah, - -","doi":"10.9756/iajafm/v9i2/iajafm0908","DOIUrl":"https://doi.org/10.9756/iajafm/v9i2/iajafm0908","url":null,"abstract":"The research aims to measure the impact of the efficiency of investment decisions in the Iraqi companies listed in the Iraqi Stock Exchange, and this goal is achieved by identifying the concept of the efficiency of investment decisions, by relying on the data of the annual financial reports of a sample of Iraqi companies listed in the Iraqi Stock Exchange, which numbered (27 companies represented by (15) companies from the banking sector, (8) companies from the industrial sector and (4) companies from the insurance sector for the period from (2011-2020). For the purpose of measuring the efficiency of investment decisions, a model (Mcnichols & Stubben, 2008) was used, and the research reached several results, the most important of which is that there is an efficiency of investment decisions in Iraqi companies listed in the Iraqi Stock Exchange. The most important thing recommended by the researcher is the necessity of focusing and paying attention to the factors that result in the efficiency of investment decisions, such as the quality of accounting information and reliance on the International Financial Reporting Standards (IFRS), as well as the study and analysis of financial data for making investment decisions in a detailed manner and following the methods of evaluating investment projects (economic feasibility study).) to prevent making wrong (sub-optimal) investment decisions that result in huge irreversible losses.","PeriodicalId":318975,"journal":{"name":"International Academic Journal of Accounting and Financial Management","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133343606","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Optimal Working Capital Solutions for Companies in the Field of Environment 环境领域公司的最佳营运资金解决方案

International Academic Journal of Accounting and Financial Management Pub Date : 2022-10-26 DOI: 10.9756/iajafm/v9i2/iajafm0907

Nguyen The Hoan

引用次数: 0

The Repercussions of Oil Price Fluctuations on Iraqs Gross Domestic Product Analytical Study for the Period between 2000-2019 2000-2019年油价波动对伊拉克国内生产总值的影响分析研究

International Academic Journal of Accounting and Financial Management Pub Date : 2022-10-26 DOI: 10.9756/iajafm/v9i2/iajafm0906

Atheer Abdullah A Leiwi

{"title":"The Repercussions of Oil Price Fluctuations on Iraqs Gross Domestic Product Analytical Study for the Period between 2000-2019","authors":"Atheer Abdullah A Leiwi","doi":"10.9756/iajafm/v9i2/iajafm0906","DOIUrl":"https://doi.org/10.9756/iajafm/v9i2/iajafm0906","url":null,"abstract":"From the results obtained with regard to the fluctuations in oil prices, there is a significant impact of oil prices on the overall economy, expressed in gross domestic product, as in a case like Iraq, the rise in oil prices leads to an increase in export earnings, and thus an increase in the volume of foreign trade, and when oil prices rise, the This leads to an increase in the flow of foreign currency represented in the US dollar to the national economy, and this causes a high rate of inflation on the one hand and an increase in the demand for imports on the other hand, which leads to an expansion in government spending, and high oil prices encourage investment (especially in the sector). Based on the statistical results and the conclusions reached, it is noted that the price of oil has a significant impact on the gross domestic product as the most important overall indicator of the Iraqi economy, which makes the latter hostage to its behavior in the global oil market. Finally, it should be noted that the uncertainty surrounding the oil market, which made it difficult to predict oil prices, has become necessary for the economic authorities in Iraq to: We take the issue of searching for new financial resources outside the oil sector seriously, so the study recommends the need to expedite the adoption of a policy aimed at reducing dependence on oil revenues in the national economy, and strive to diversify non-fuel exports, and support the pillars of the national economy to mitigate the effects of the external shock.","PeriodicalId":318975,"journal":{"name":"International Academic Journal of Accounting and Financial Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130791139","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Impact of Profitability on Earnings Management for Commercial Banks Listed on the Iraq Stock Exchange 盈利能力对伊拉克证券交易所上市商业银行盈余管理的影响

International Academic Journal of Accounting and Financial Management Pub Date : 2022-10-12 DOI: 10.9756/iajafm/v9i2/iajafm0905

Dr. Mostafa Almansoori, Afrah Obaid Yasser

{"title":"The Impact of Profitability on Earnings Management for Commercial Banks Listed on the Iraq Stock Exchange","authors":"Dr. Mostafa Almansoori, Afrah Obaid Yasser","doi":"10.9756/iajafm/v9i2/iajafm0905","DOIUrl":"https://doi.org/10.9756/iajafm/v9i2/iajafm0905","url":null,"abstract":"The study aims to analyze and measure the impact of profitability on the profit management of banks listed in the Iraq Stock Exchange. The study relied on a set of financial ratios for the profitability index and the loan-loss allocation model (LLP) to measure profits management, in addition to a number of standard models and statistical analysis methods compatible with the nature of the study to estimate regression equations. Where the research community represents the commercial banks listed in the Iraq Stock Exchange, and the research sample was represented by (10) banks listed in the Iraqi Stock Exchange, and for a period of (2004-2020). The study concluded that there is a statistically significant effect of the independent variable profitability in the management of profits for commercial banks. Based on the results, a series of recommendations are made, the most important of which is the necessity of activating the role of the Securities Commission in controlling banks, and taking appropriate measures against banks that apply profit management, as this leads to misleading the users of financial statements.","PeriodicalId":318975,"journal":{"name":"International Academic Journal of Accounting and Financial Management","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132643761","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Impact of Strategic Foresight on Achieving Financial Sustainability: An Applied Study in a Sample of Iraqi Private Commercial Banks 战略远见对实现财务可持续性的影响:以伊拉克私营商业银行为例的应用研究

International Academic Journal of Accounting and Financial Management Pub Date : 2022-09-08 DOI: 10.9756/iajafm/v9i2/iajafm0904

Ali Haitham Sufar, Dr. Aradin Hatem Khudair

{"title":"The Impact of Strategic Foresight on Achieving Financial Sustainability: An Applied Study in a Sample of Iraqi Private Commercial Banks","authors":"Ali Haitham Sufar, Dr. Aradin Hatem Khudair","doi":"10.9756/iajafm/v9i2/iajafm0904","DOIUrl":"https://doi.org/10.9756/iajafm/v9i2/iajafm0904","url":null,"abstract":"The research aims to determine the impact of strategic foresight with its dimensions (environmental survey, information processing methods, networks and individuals, organization, culture) on financial sustainability in its dimensions (cash and its equivalents, cash credit, revenues) and the degree of arranging these dimensions according to their importance and priority, as well as revealing The moral differences in the respondents response to the questionnaire items according to the surveyed banks, The problem of the study was identified through several questions that centered on whether there is an effect of strategic foresight in achieving financial sustainability for the banks investigated. 157 people who are at the administrative levels (high, middle, and executive) in the Iraqi private commercial banks (the National Bank of Iraq, Ashur Bank, Gulf Commercial Bank, Trans-Iraq Investment Bank), the financial statements and reports of those banks for the years (2014-2019) were also relied upon. In addition, personal interviews were conducted with some officials in the surveyed banks, and the data was analyzed based on statistical programs (MICROSOFT EXCEL), (SPSS V.26) in calculating (arithmetic mean, standard deviation, relative importance, simple regression coefficient, coefficient of simple regression, coefficient of Pearson Correlation, Path Analysis). The researcher reached a set of results, the most prominent of which was the existence of a significant effect of strategic foresight in achieving financial sustainability, as well as the presence of significant statistically significant differences in the respondents response to the two research variables.","PeriodicalId":318975,"journal":{"name":"International Academic Journal of Accounting and Financial Management","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131455441","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Stock Market Response to Changes in the Statutory Corporate Income Tax Rate: Comparative Analysis between Developed and Developing Economies 股票市场对法定企业所得税率变化的反应:发达经济体与发展中经济体的比较分析

International Academic Journal of Accounting and Financial Management Pub Date : 2022-08-06 DOI: 10.9756/iajafm/v9i2/iajafm0903

Z. Daruwala, Edmund Christopher, J. Antony

{"title":"Stock Market Response to Changes in the Statutory Corporate Income Tax Rate: Comparative Analysis between Developed and Developing Economies","authors":"Z. Daruwala, Edmund Christopher, J. Antony","doi":"10.9756/iajafm/v9i2/iajafm0903","DOIUrl":"https://doi.org/10.9756/iajafm/v9i2/iajafm0903","url":null,"abstract":"In this study, the authors use an empirical approach to evaluate the impact of changes in the statutory corporate tax rate on stock market returns. The main objective is to investigate whether changes in income tax rates impact stock market returns and to examine the extent of this impact. According to the United Nations country classifications, the authors categorized the sample economies into two types: developed and developing1. The study further scrutinizes the differences in the outcomes when comparing developed with developing economies using a comparative study approach. Data on corporate tax rates and corresponding stock market returns are analyzed for developed economies of Japan, US and Italy, and developing economies of South Africa, Malaysia and India. The study uses panel data regression and correlation analysis of the variables of stock market returns and corporate tax rates from1990 to 2010. The statistical analysis revealed that the only significant impact was of tax cuts on stock market returns in general, and developed countries responded more strongly to tax cuts. For a 1% tax cut in rates, the stock markets could expect an increase in returns of 0.185% in the year of the tax change. Tax hikes, however, did not reveal any significant adverse effect on stock market returns. Hence, it is pertinent to note that developed and developing economies exhibit varied behaviors toward corporate tax policies and governments could make calculated decisions, considering the consequences of their tax policies on capital markets and corporate valuations.","PeriodicalId":318975,"journal":{"name":"International Academic Journal of Accounting and Financial Management","volume":"120 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133319247","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Dividend Distribution Policy and Corporate Response Behavior: Analytical Research on Companies in the Industrial Sector on the Iraq Stock Exchange 股利分配政策与公司反应行为:对伊拉克证券交易所工业板块公司的分析研究

International Academic Journal of Accounting and Financial Management Pub Date : 2022-08-02 DOI: 10.9756/iajafm/v9i2/iajafm0902

Majid Ahmed AL Anssari, Ala Alddin Abdulwahab Al Sabti

引用次数: 1

Analyzing and Measuring the Relationship between Public Spending and the Parallel Exchange Rate in the Iraqi Economy for the Period 2004-2022 分析和衡量2004-2022年伊拉克经济公共支出与平行汇率之间的关系

International Academic Journal of Accounting and Financial Management Pub Date : 2022-07-07 DOI: 10.9756/iajafm/v9i1/iajafm0901

Basim Khamees Ubid

{"title":"Analyzing and Measuring the Relationship between Public Spending and the Parallel Exchange Rate in the Iraqi Economy for the Period 2004-2022","authors":"Basim Khamees Ubid","doi":"10.9756/iajafm/v9i1/iajafm0901","DOIUrl":"https://doi.org/10.9756/iajafm/v9i1/iajafm0901","url":null,"abstract":"Public spending represents the government’s financial leverage and has a significant impact on real and monetary economic variables, and one of these effects is the effect of public spending on the exchange rate as an important monetary variable for monetary policy, As we know that public spending in Iraq is financed from oil revenues sold in US dollars, and the Ministry of Finance converts the US dollar into Iraqi dinars to finance the government's need to spend within the requirements and obligations of the state's general budget, And converting the US dollar into Iraqi dinars has an impact on the parallel exchange market, even if there is a contractual exchange rate between the Ministry of Finance and the Central Bank of Iraq to convert the budget dollar into Iraqi dinars. However, the impact of public spending on reserves makes financial shocks have a significant impact on the exchange rate. The researcher believes that there is a reciprocal relationship between the effect of public spending on the exchange rate and the impact of the exchange rate on public spending because the conversion compass between the dollar and the dinar leaves great effects on public spending in the state’s general budget, and this is what the researcher achieved by using modern standard software to discover the nature of the relationship between public spending and the price of Exchange in the parallel market with realistic monthly data taken from the official website of the Central Bank of Iraq.","PeriodicalId":318975,"journal":{"name":"International Academic Journal of Accounting and Financial Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128771925","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Application of Green Accounting and its Reflection on Increasing Sales 绿色会计的应用及其对销售额增长的思考

International Academic Journal of Accounting and Financial Management Pub Date : 2021-03-31 DOI: 10.9756/iajafm/v8i1/iajafm0802

Murtadha Mohammed Shan, Layth A. K. Al-Tameemi

引用次数: 0

The Impact of Audit on Companies Earnings Quality 审计对公司盈余质量的影响

International Academic Journal of Accounting and Financial Management Pub Date : 2019-06-13 DOI: 10.9756/iajafm/v6i1/1910001

Saeideh Heidari Sikaroudi

引用次数: 1