A scientific research was published in an international journal

 

As part of the research activity at Hilla University College, Assistant Lecturer Hashim Haider Al-Sarraf, a lecturer in the Accounting Department, published a scientific research entitled:
MEASURING EARNINGS MANAGEMENT PRACTICES USING THE M-SCORE BENEISH MODEL FOR IRAQI BANKS LISTED ON THE
IRAQ STOCK EXCHANGE.
In: The World Economics & Finance Bulletin (WEFB)
The research deals with: The most widespread practices that affect the quality of the company’s financial reports is earnings management, and the use of the M-score model is important in discovering earnings management practices. The research was applied to Iraqi banks listed in the Iraq Stock Exchange. In the year 2018, according to the M-score model, there are 9 banks, which constitute 56.2% of the total sample of 16 banks, the remaining 43.75% do not practice earnings management, while the two researchers recommended the employment of statistical models, especially the M-score model, by external auditors to detect practices Earnings management.

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