The Impact of Financial Distress Prediction and its Index Using the Sherrod Model on Accounting Earning and Continuity: Applied Study in a Sample of Commercial Banks Listed in the Iraqi Market for Securities
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Al –Husainy, Laqaa Salam Shaker (Author) |
| مؤلفين آخرين: | Al –Baaj, Qasem Mohamad (Co-Author) |
| المجلد/العدد: | مج24, ع3 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2022
|
| الصفحات: | 339 - 356 |
| ISSN: |
1816-9171 |
| رقم MD: | 1338897 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Accounting Earnings Quality | Predicting Financial Distress
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The research aims at a statement of the impact of the measures of the quality of accounting Earning in predicting financial stimulation, and dealing with a sample consisting of (5) bank Of the banks listed in the Iraqi market for securities for the financial period (2015) and to(2020), The independent variable was measured by the prediction of the financial distress through a model, (Z-Sherrod- 1987) In agreement with a study (Morshedi, 2018),)The dependent variable was measure quality of accounting earning was measured through the continuity of accounting Earning model with an agreement with a study, (Boonlert et al., 2006) The research results indicated an indiscriminate effect of the moral Statistically significant for Financial distress prediction in the quality and continuity of accounting Earning. |
|---|---|
| ISSN: |
1816-9171 |
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