استخدام قانون بنفورد في اكتشاف عمليات إدارة الأرباح : دراسة تطبيقية على الوحدات الاقتصادية المدرجة في بورصة فلسطين = The Use of Benford Law in Discovering Profits Management Operations : Applied Study on Economical Units Listed in Palestine Stock Exchange

Author(s):  
محمد نواف عابد
Author(s):  
Amer Mohamed Salman Al-Janabi ◽  
Hassnain Kadhem Ojah

The research aims to diagnose the property structure for a sample of listed companies shares in the Iraq Stock Exchange as well as determining the ability of the property structure in the continuity of the company, as the research problem is the effect of the structure of ownership of the corporate sample study in promoting continuity of companies? The research assumed a significant impact of the structure of ownership in enhancing the continuity of the sample of the research, the research reached that the diversity of the property structure is centralized through it is part of corporate governance mechanisms, as it is responsible for specific policies and decisions, which in turn has a solid control environment As well as the powers of the protection of shareholders, as well as the diversity of ownership structure leads to the protection of the interests of economic unity and the interests of all equity holders through that decisions do not have a specific class interests at the expense of the rest of the stock campaign, as well as non-continuity It is the results of many behaviors and non-right decisions and decisions of the ownership structure. The discovery of those factors and indicators contributes to avoiding non-continuation of the samples of the research sample. Those who have 5% stake through special statements are discriminated with financial reports to clearly identify the diversity of the property structure as well as account monitors should give an indication. The landmarks are clear in their reports and their views are clearly and impressed with regard to the imposition of continuity of economic units listed on the Iraq Stock Exchange.


2020 ◽  
Vol 13 (3) ◽  
pp. 79
Author(s):  
Suleiman Daood Al-Oshaibat ◽  
Daood Al-Oshaibat

The study aimed to form the optimal investment portfolio in the Jordanian banking sector. The research covered a period (2013-2017) and the sample of the study was selected from its community of Jordanian banks listed on the Amman Stock Exchange, consisting of (15) working banks for which the necessary data are available to study. The importance of the research lies in the formation of a thought and methodology that can be applied and utilized by investors and securities analysts in the management of their investment portfolio. The study shows that the effective rate of return is higher than the required rate of return in the Jordanian commercial banks. This indicates that the commercial banks have succeeded in their estimates of the required or actual rate of return for the optimal investment portfolio banks. the correlation matrix between returns on each bank in the investment portfolio is mostly low, which confirms that the investment portfolio of Jordanian banks is efficient, as Markowitz stressed on his focus on the correlation coefficient between returns and its impact on the return and risk of the optimal investment portfolio that achieve the highest return at a certain level of risk.


Author(s):  
Dr. Nabil Ibrahim Mahmoud

The failure of companies is one of the most important topics that prompted many writers and researchers to study them, due to the negative effects it may have on the national economy and on society as a whole. There are many methods of financial analysis in predicting failure, including the Altman model. As Altman's equation was applied to the data obtained from the list of financial position and profit disclosure for the study sample companies and listed on the Iraq Stock Exchange, and the results of the analysis for the years of study appeared varying for the general period from 2012 to 2017, as well as the recurrence of failure of some companies during the years of study where the value was (Z) is low ((for the year 2013 the value of Z (1.43) for the Iraqi Carpet and Furniture Company)), ((and for the year 2014 the value of Z (0.25), (-175.61), (1.70), (1.47), (1.62), for the company Al-Kindi for the production of vaccines and patient medicines, the National Company for Chemical and Plastic Industries, the Iraqi Company for the manufacture and marketing of dates, Baghdad for the manufacture of packaging materials, and the Iraqi carpets and furnishings, respectively)).


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