Table of content

Al Kut Journal of Economics Administrative Sciences

مجلة الكوت للعلوم الاقتصادية والادارية

ISSN: 1999558X
Publisher: Wassit University
Faculty: Economic and Administration
Language: Arabic and English

This journal is Open Access

About

Scientific journal issued by the College of Business and Economics
Wasit University
The number of numbers that are published in a number of Year 2 or 3 or 4
Number of issues issued during the rift between 2009-2013 is 19 numbers

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kjeas@uowasit.edu.iq

Table of content: 2018 volume:1 issue:30

Article
Test The Influence of Empowerment Employees on Motivation: Empirical Study
"قياس تأثير تمكين العاملين على التحفيز : دراسة ميدانة"

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Abstract

Higher education is one of the important and important sectors in the process of development and development through its scientific, theoretical and technological contributions, as it includes human resources that contribute to the development of capacities. Therefore, the employees in this sector are one of the sources through which to expand in various fields of science and theory and expansion in the field of technology. The employees in this sector play a major role in the promotion process. In this study, two basic variables were chosen: empowerment of employees and motivation because they have a significant role and a significant impact on workers. The main objective of this study was to measure the relationship and effect of empowerment of employee to motivation. A random sample was taken from the College of Israa University where the data was collected through the questionnaire, which is a major source of data collection in this study. The data were analyzed using the structural Equations modeling (SEM) through Program AMOS version (23). The results showed that there is a strong correlation between employee empowerment and motivation, and results show that empowerment of employees to affect motivation.يعتبر التعليم العالي واحد من القطاعات المهمة والاساسية في عملية التطور والتنمية وذلك من خلال اسهاماته العلمية والنظرية والتكنولوجية كونه يضم طاقات بشرية تساهم في تنمية القدرات لذا يعتبر العاملين في هذا القطاع احد المصادر التي يتم من خلالها التوسع في مختلف المجالات العلمية والنظرية والتوسع في مجال التكنلوجية لما يقوم به العاملون في هذا القطاع من دور اساسي وكبير في عملية النهوض . في هذه الدراسة تم اختيار متغيرين اساسيين هما تمكين العاملين والتحفيز لما لهما من دور اساسي موثر كبير على العاملين . الهدف الرئيسي في هذه الدراسة هو قياس العلاقة والتاثير تمكين العاملين على التحفيز .تم اخذ عينة عشوائية من كلية الاسراء الجامعة حيث تم جمع البيانات من خلال الاستبانة والتي تعتبر مصدر رئيسي في جمع البيانات في هذه الدراسة. تم تحليل البيانات من خلال نموذج المعادلات المهيكلة (SEM) من خلال برنامج (AMOS) اصدار (23) . بينت النتائج ان هنالك علاقة قوية بين تمكين العاملين والتحفيز بالاضافة بينت النتائج الى ان هنالك تميكن العاملين يؤثر على التحفيز .


Article
THE EFFECT OF PROVIDING DISCLOSURE AND TRANSPARENCY REQUIREMENTS IN FINANCIAL REPORTING ON THE QUALITY OF ACCOUNTING INFORMATION

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Abstract

Research aim is identifying basic requirements for disclosure and transparency in financial reports of economic units and their effect on quality of accounting information provided by the financial reports. The research focused on transparency and disclosure, which offers critical information and important which might affect user behavior by increasing quality of provided information. Disclosure and transparency requirements in financial reports were significantly enhanced by quality of accounting information which provided by reports. The authors recommend that, the requirements of transparency and disclosure in the financial reports must be seriously entitled in order to provide an impact quality information which might be used by every user.


Article
The use of points recording method to reduce credit risks of non-performed personal loans

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Abstract

Non-performed loans is a serious risk faced by loan granting banks as it leads to freezing part of the banks' money for the inability of borrowers to pay back. That exposes the bank to loss, especially, when there are no sufficient financial warranties that may be used to repay the loan. The long time for administrative and legal disputes may also cause the bank to loose efforts, time, and alternative investment opportunities. Thus, the present study aims at clarifying the concept of credit and its risks, the significance of adopting modern methods like the one used in the present study, to reduce the risks of granting credit for non-performed loans, and to preserve the rights of the banks. The present study is based on a major hypothesis which assumes that using points recording method reduces the risks of credit granting as well as the costs of non-performed debts. That enhances taking lending decisions according to modern scientific principles. The present study emphasizes the importance of points recording method before lending to protect the banks from loss of time and efforts which may result from administrative and legal disputes between the bank and the borrower. The present study recommends using modern methods to reduce the risks of credit granting and its coasts.


Article
Aauditor's commitment to financial reporting standards and reflect investor decisions Applied Study in a sample of companies listed in the Iraq Stock Exchange companies

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Abstract

Take with the subject of research to identify the commitment to which the auditor's commitment to the rules of ethical behavior, and the impact of that commitment on the efficiency of financial reporting (Accounting Information) properties, and represent the auditor's commitment to the rules of ethical behavior of the foundation when his performance of the audit, according to those rules, and the reason to choose a research topic of importance the performance of the auditor and the extent of its commitment to the rules of ethical behavior, and its relationship with the company's activities for continuity, for being a professional person is neutral, and where they were put up a set of questions to determine the effect of the rules of ethical behavior of the auditor on the efficiency of financial reporting and which expressed the research problem, it has been through the conceptual framework addressed to research change , and in light of the operational framework, were deviate sample of a group listed on the Iraq Stock Exchange companies, and to achieve the goals of research were research hypotheses test to get through practical cases from various quarters that are related to the performance of the auditor corporate research sample, addition personal interviews to those who do with the performance of the auditor, and research found to provide a set of conclusions, including the lack of commitment by the auditor's rules of ethical conduct, with respect to base independence significantly affect the efficiency of the financial reporting, as well as professional care fees and wages base have an impact on the efficiency of financial reporting, thus losing the most important characteristics


Article
The possibility of using quantitative models to predict financial failure and its impact On Earnings Per Share: A study of a sample of companies listed in the Iraqi Stock Exchange

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Abstract

The study aims to use quantitative models to predict financial failure of the investment companies and to identify the Statistical relationship between financial ratios and EPS. The study used descriptive statistics factors , as well as regression model to analyze data and test the hypotheses. This model contains numeral of independent variables which represent profitably , leverage , liquidity, activity ratios . Based on (8) companies data for three years from (01/01/2010) to (31/12/2012) , the study founded some of Conclusions: There is ability of investment companies to continue , and there is Significant Statistical relationship for profitably ratio( return on investment) , activity ratio (assets turnover) with EPS , as well as positive relationship between independent variables and dependent variable


Article
The impact of public spending on the development of innovation in educational institutions

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Abstract

The world is witnessing a tremendous development in all fields of science that have touched all aspects of life, especially education. The role of universities is developing according to the various international developments. The role of universities is no longer limited to information and knowledge, but rather the development of different aspects of the personality of the individual to be able to learn Research, innovation and creativity, as well as increased spending in the education sector, the world has witnessed a major expansion in the educational sector, followed by an increase in educational expenditure in various countries, a huge increase in the state budget, This is why it is necessary to find the most successful means to reconcile the burdens and resources available and balance the revenues of the higher education sector with the economy. Economic education and proceeds of funds invested in various projects.

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Article
THE IMBALANCE OF THE PUBLIC BUDGET FINANCING, EXTERNAL DEBT AND ITS EFFECTIVE ON DEFICIT IN IRAQ FOR PERIOD (2003-2016)

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The back of decline in annual growth rate of the almost producing sectors in Iraq, due increased dependence on the oil resource, which is represent the basis of internal financing, that is making process of financing instability due fluctuations of global oil prices, the weakness of financing policy comes from dependence of alone resource more than 91%, and others percentage come back to taxes and fees sector, the self of deficit financing through the government its failed, due to the inflexibility of the real productive structural, that make to push up toward to external debt, with risks, the diversification of income sources represent the solve of the financing problem for to decreased the government deficit variable and others as unemployment, inflation and get the good annual growth rate, the result of paper research approved is negative relationship between the structural of financing resources and gap of financing deficit on side, and other side there are appositive relationship with external debt, the research aims to analyzing and estimating the econometrics models of the selected variables, and statistically testing, as well as the interpretation and analysis of the economic relations between the variables studied, the results of study it showed the significance of the regression coefficient of fixed and oil revenues at the level of 5%, and taxes and other revenues by level of significant 10%, 25% sequentially, R2 shown explanatory power through the 83.1% of changes in the dependent variable (deficit as a percentage of GDP) which caused by independent variables (oil revenue, tax revenue, other income, GDP, external debt), also the model explain empty of correlation problems between independent variables through the partial correlation matrix, the financial deficit is largely affected by oil revenues as it is considered the basis for the preparation of government budgets, must be the diversification of sources of income, working to reduce external borrowing.


Article
The impact of using SWOT analysis on improving the efficiency and effectiveness of the internal control system according to the COSO model

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The study aims to develop internal control systems in government units Through the use of strategic analysis tools (SWOT) is an abbreviation for Analysis of strengths, weaknesses, opportunities and threats. Which face internal auditors and accountants when conducting an audit and to explore problems and obstacles to the control process and find solutions before the start of the process of control and internal audit. The research also aims at adapting the COSO model with the Iraqi internal control environment. The study reached several conclusions, including there are many control institutions. This led to the overlapping of instructions and laws. The multiplicity of instructions and orders by the Opinion Authority, Federal Board of Supreme Audit and Inspector General Office creates confusion among employees. The study recommended the need to rely on strategic analysis tools (SWOT) In the evaluation of internal control systems for economic units in addition to Create a new institution Includes Integrity Commission, Inspector General Office and Federal Board of Supreme Audit. As well as standardization of instructions issued by Legislative authorities.: يهدف البحث الى تطوير انظمة الرقابة الداخلية في الوحدات الحكومية من خلال استعمال ادوات التحليل الاستراتيجي الرباعي swot اي تحليل نقاط القوة ونقاط الضعف والفرص والتهديدات التي ستواجه المدققين الداخليين والمحاسبين عند قيامهم بعملية التدقيق والوقوف على المشاكل والمعوقات التي تعرقل سير العملية الرقابية وايجاد الحلول لها قبل البدء بعملية الرقابة والتدقيق الداخلي , كما يهدف البحث الى موائمة انموذج COSO مع بيئة الرقابة الداخلية العراقية . وتوصل البحث الى مجموعة من الاستنتاجات كانت اهمها : يقدم تحليل swot معلومات شاملة عن الإجراءات المطبقة في الوحدة الاقتصادية فيما يخص الانشطة الرقابية لغرض معالجة الضعف ومواجهة التهديدات , تعدد اجهزة الرقابة الخارجية بدون تنسيق وتباين وتداخل التعليمات والكتب الرسمية الموجهة من الجهات العليا سوآءا الوزارة او هيأة الرأي او ديوان الرقابة المالية او المفتش العام يخلق حالة من الارباك والضغط لدى الموظفين , واوصت الدراسة الى ضرورة الاعتماد على التحليل الرباعي swot في تقييم انظمة الرقابة الداخلية لغرض الوقوف على المشاكل الداخلية والخارجية للوحدة الاقتصادية , ضرورة التنسيق او دمج لهيئة النزاهة ومكتب المفتش العام مع ديوان الرقابة المالية وكذلك توحيد التعليمات والقرارات التي تصدر من الجهات التشريعية والعمل على عدم تعارضها .


Article
The Effect of the CAMELS Rating on the Market Value of the Common Stock Analytical Research in a Sample of Iraqi Banks
تاثير تصنيف CAMELS في القيمة السوقية للسهم العادي بحث تحليلي في عينة من المصارف العراقية

Authors: احمد جواد الدهلكي
Pages: 144-163
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Abstract

The increasing interest of financial Institutions, especially banks with CAMELS rating in recent years, being one of the most important indicators of the performance of banks, as well as providing important information to traders in financial market. As a result, traders in these markets determine their intentions regarding investing in shares of these banks or not, or divestment of the existing investment according to the rating degree, because the elements of the Rating of CAMELS reflect the two main factors that effect on the market value of the Common Stock Which risk and return, and therefore the rating must be greater than the effect of Each factor of the rating factors separately because the rating reflects these factors combined, so the rating change negatively or positively is expected to be reflected in the prices of common stock negatively or positively as well, and here lies the study problem marked by the nature and the effect of the rating of CAMELS In stock prices. The research aimed to analyze the level of the effect of the rating of CAMELS on stock prices in practice. To achieve the objective of the research was selected (16) banks listed in the Iraqi market for securities as an area of study for the period (2007-2010). The research came to a set of conclusions and recommendations, notably, the most prominent of which is the CAMELS rating provides valuable information to the stock markets and requires increasing investors' awareness of the importance of rating.تزايد اهتمام المؤسسات المالية وبالاخص المصارف بتصنيف CAMELS في السنوات الاخيرة كونه يعد احد اهم مؤشرات الاداء المالي للمصارف فضلا عن انه يوفر معلومات مهمة للمتعاملين في الاسواق المالية، ونتيجة لذلك يقوم المتعاملون في هذه الاسواق بتحديد توجهاتهم فيما يتعلق بالاستثمار في اسهم تلك المصارف من عدمه او التخلي عن الاستثمار القائم وفقا لدرجة التصنيف، كون عناصر تصنيف CAMELS تعبر عن العامليين الاساسيين اللذين يؤثران في القيمة السوقية للسهم العادي وهما العائد والمخاطرة، وبالتالي فان تاثير التصنيف يجب ان يكون اكبر من تاثير كل عامل من عوامل التصنيف على انفراد كون التصنيف يعكس هذه العوامل مجتمعة، لذلك فان تغير التصنيف سلبا او ايجابا من المتوقع ان ينعكس في اسعار الاسهم العادية سلبا او ايجابا ايضا، وهنا تكمن مشكلة البحث التي تمثلت بطبيعة ومقدار تاثير تصنيف CAMELS في اسعار الاسهم. ويهدف البحث الى تحليل مستوى تاثير تصنيف CAMELS في اسعار الاسهم في الواقع العملي. ولتحقيق هدف البحث تم اختيار (16) مصرف من المصارف المدرجة في سوق العراق للاوراق المالية كمجال للبحث للمدة (2007-2010). وتوصل البحث الى مجموعة من الاستنتاجات والتوصيات ابرزها يوفر تصنيف CAMELS معلومات قيمة لاسواق الاسهم ويتطلب ذلك زيادة وعي المستثمرين باهمية التصنيف.


Article
Earnings Quality, Earnings Management and Financial Bankruptcy

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This paper examinedthe relationship between earnings management and earnings quality for (93) companies from listed companies in Tehran Stock Exchange between 2007– 2016, the total number of observations was 930, and the main research period is from 2011 to 2015. The data was collected as a firm- year and analyzed using multiple regression. The earnings quality was measured through seven distinct attributes: accruals quality, earnings persistence, earnings predictability, earningssmoothness, relevance of earnings, timeliness and conservatism of earnings). In order to achieve the research objectives, seven hypotheses were developed and in each hypothesis, the moderator role of one of the indicators of the earnings quality for each category of stressed and non-stressedfirms was studied.The results indicated that in all cases of measuring the earnings quality, earnings management in stressed firms was opportunistic and in non-stressed firms was efficient. Furthermore, the earnings quality of predictability and relevance types only in non-stressed firms had a significant relationship with future profitability.


Article
The Relationship between the Level of Earnings Quality and Financial Distress Risk

Authors: Bahzad Kardan --- Hussein Falah Hasan --- Mahdi Salehi
Pages: 193-212
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the aim of this study is to investigate the relationship between the level of earnings quality (fundamental and optional) and financial distress risk in Iranian and Iraqi listed firms; 159 and 35 numbers respectively.The research period is from 2011 to 2015 in both countries. However, to measure earnings quality, the data were used between 2008 and 2016.The results show that the level of earnings quality has no significant relationship with financial distress risk in all prediction models in Iran, except for Ohlson (1980). In Iraq, this relationship was only significant for the model of Bharath & Shumway (2008).It is for the first time that the relationship between the components of thelevel of earnings quality (fundamental and optional) and financial distress risk is accentuated. It is now implemented in Iran and Iraq with the comparison between the international data of both countries.


Article
The Distance between Auditor and Client

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The aim of the present study is to evaluate the relationship between auditor and client and the effect of such a distance on the audit quality and timely audit report in companies listed on Tehran Stock Exchange. A total of 108 companies was selected for this purpose during 2010-2016 and the obtained results indicated that in case of presence a local auditor, either he/she is a high-ranked one or not, the possibility of signing a contract with the nonlocal auditor will decline, significantly. Finally, there is a positive and significant relationship between selecting a local auditor and timeliness of the audit report. The results of this study show that there is no significant relationship between client risk and local auditor selection as well as auditor and client and audit quality. No study is conducted so far on the distance between auditors and the employer. The topic of the use of non/local auditors and their impact on reporting risk, audit fee, audit quality, and the issuance of a timely report is not studied so far, so the project contributes to the innovation and presents some new ideas in this area.


Article
TheEffect of Financial Crisis on the Relationship between Accounting Quality and TradeCredit in Iraqi listed firms

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the main aim of this study is to evaluate the relationship between accounting quality and trade credit during financial crisis.In this research, the dependent variable is trade credit, which is accounts payable divided by total assets (Petersen&Rajan, 1997; Giannetti et al., 2011; Ke, 2015).The independent variable is accounting quality, which is calculated by three indicators, including profit sustainability, profit predictability as well as real earnings management,for which we used Kormendi&Lipe (1987), Francies et al. (2004) and Roychowdhury (2006) models respectively.The data is based on a sample of 35 firms from 2011 to 2016. During this period, between 2011 and 2013 we have financial crisis – ISIS entered Iraq – and between 2014 and 2016 we have the period after the crisis. Our hypotheses are run by panel data on STATA14 software.The results show that the moderating effect of the financial crisis does not impact the relationship between profit sustainabilityand trade credit, but has a significant-negative impact on the relationship between profit predictability and trade credit;the moderating effect of financial crisis on the relationship between real earnings management and trade credit is not significant.

Table of content: volume:1 issue:30