Safa Mahdi Raji   ,  Basem Abdullah Kazem   ,  Ali Karim Mohammed Al-Muthanna University/ College of Administration and Economics Abstract The aim of the research is to establish the concept of fair value and to identify the challenges facing its application, and to identify the IFRS 13 and its role in the application of fair value […]

Essam Hameed Alshayeh      ,     Satar Jabar Mbeader Alaajeebi Ministry of Interior/ Ministry accounts , Higher Institute of Accounting and Financial Studies/University of Baghdad Abstract In the contemporary business environment, both balanced scorecard and benchmarking are modern techniques in management accounting. They have proven successful in measuring evaluation and improving performance against deficiencies resulting from traditional […]

Salah Mehdi Jawad Alawaz   ,    Ali Tahseen Khadem Alkhafaji Karbala University/ College of Administration and Economics Abstract The research aims to review aspects of the role of balanced scorecard technology in evaluating the strategic performance considering the modern business environment variables, highlighted by the fierce competition with foreign products in the market. The Diwaniyah Tire […]

Akeel D. Kareem    ,    Akeel J. Khadim     ,     Waad Hadi Abd Al-Muthanna University/ College of Administration and Economics Abstract The research aims to study the role of auditing the performance of regulatory agencies in improving services by identifying the activities of a public company to market medicines and medical supplies and the role they play […]

Ghasan Ali Abadi Dhi Qar University/ College of Administration and Economics Abstract The study deals with the analysis of the relationship between financial reporting and accounting equity and the impact of that relationship on enhancing the quality of accounting information by applying the research on a sample of Iraqi companies listed in the Iraqi Stock […]

Abbas Fadhil Ali Al-Furat Al-Awsat Technical University / Administrative Technical College Abstract This research aims to determine the effect of earnings management on the market value of stocks for private banks listed in the Iraqi stock exchange using some selected indicators that refer to the earnings management practices. To achieve this objective, the research applied […]

Saleh A. Rashid    ,     Athraa Abdul Kareem Hameed Al-Qadisiyah University/ College of Administration and Economics Abstract The study dealt with the role of strategic flexibility in enhancing innovation performance of organizations. It attempted to provide a comprehensive theoretical framework for the most important of what the writers and researchers presented about the study variables. An […]

Adel M. Abdullah Al- Ta’e     ,       Firas Faisal Sallou Daoud Mosul University/ College of Administration and Economics Abstract The research attempts to assess the quality of the educational services infrastructure in the privet schools (primary and secondary), the quality of educational service related to the teaching methods and education, the reliability in the field of […]

Dr. Saad Majeed Al-Janabi 1* and Mr. Ahmed Hadir Abd2 1,2 University of Al-Muthanna: College of Administration and Economics ABSTRACT This study aims to analyze and measure the effect of banking solvency on the liquidity risk of private banks in order to know the ability of the management of these banks to pay their obligations […]

Dr. Mostafa Abdul-Hussein Ali Al-Mansoori1 1* and Ms. afrah Obaid Yasse  2 1,2 University of Al-Muthanna: College of Administration and Economics ABSTRACT This paper aims to analyze and measure the impact of capital adequacy ratios on profit management, as capital adequacy ratios are a “preventive line” that protects the bank from the risks of losing […]