Estudios de economía aplicada

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  Año 2021, Vol. 39, Número Extraordinario 11. Dedicado a: Special Issue on Financial Crises and its effect on the economics of the countries

  • Articles

    • Studying the Effect of Changing the Managing Director on the Abnormal Returns of Shares of Companies Listed on the Iraqi Stock Exchange

      Hussein Hasan, Hudaa Nadhim Khalbas, Farqad Mohammed Bakr Al Saadi

      • Resumen
      

    • The Reflection of the Relationship between the Accounting Information Quality and the Accounting Monitoring on the Audit Opinion: Survey Study

      Aqeel Hussein Shnaishel, Safaa Mahmood Muhaha

      • Resumen
      

    • Ethical Rules of the Audit Profession and the Role of Compliance in Narrowing the Expectations Gap between Auditors and Financial Statements Users

      Hasan Al qtaish

      • Resumen
      

    • The Effect of using Audit Procedures in Accordance with the IAS 545 in Assessing Audit Risk

      Muna Jabbar Mohammed, Jaafar Abdulhussein Hiloaliabi, Bushra Fadhil Khudhair Al taie, Hakeem Hammood Flayyih

      • Resumen
      

    • Financial Safety Indicators under Financial Crises and their Impact on Banking Finance: An Applied Study in Iraqi Banks

      Mazen Dawood Salman, Amr Hisham Mohammed, Hakeem Hammood Flayyih

      • Resumen
      

    • Analysis of Household Behavior in Consumption According to Members and Ages and its Impact on Public Consumption of Iraq

      Samir Siham Dawood

      • Resumen
      

    • Empirical Study on the Effect of Adopting the International Financial Reporting Standards (IFRS) on the Quality of Earnings using Beneish Model in a Sample of Banks Listed in the Iraqi Stock Exchange

      Zahraa Nasser Ali, Hakeem Hammood Flayyih

      • Resumen
      

    • Using Cost Schedules for Purposes of Control and Developing Strategical Planning under Applying Resource Planning Systems

      Thamer Kadhim Al Abedi, Hussein Ali Mohaisen, Haitham Sahib Saeed

      • Resumen
      

    • Advancing Sustainable Internal Audit in Iraq’s Supreme Audit Institutions: A Proposed Conceptual Framework

      Marwah Jawad Fayyadh, Zubir Azhar, Dayana Jalaludin

      • Resumen
      

    • Impact of the Electronic Trading on the Stock Prices of Jordanian Listed Companies

      Sameer Alamr, Kayed Abdallah Al Attar, Victor Setrag George Soultanian, Belal Yousef Al Smirat

      • Resumen
      

    • A Suggested Approach to Use a Decision Tree to Rationalize the Decision of Accounting Information Users under the Risk and Uncertainty

      Rabab Wahhab Maseer, Hakeem Hammood Flayyih

      • Resumen
      

    • The Effect of Cost Stickiness on the Earnings Management of Companies Listed on the Iraqi Stock Exchange

      Tariq Rahi, Mostafa Almansoori, Sabah Mijbil

      • Resumen
      

    • The Impact of Taxation Accounting of Value-Added-Tax in the Engineering of the Iraqi Economy

      Haitham Ali Al-Anbgai

      • Resumen
      

    • Fluctuating Value Added Relationship of the Real Sectors to the Consumption Spending Movement: Evidences from Iraq

      Muna Younus Hussein

      • Resumen
      

    • The Families’ Behavior in Consuming Imported Goods and its Relationship to the Trade Deficit in the Iraqi Economy

      Sameer Siham Dawood

      • Resumen
      

    • Activating the Internal Control System in Government Units in Accordance with Intosai 9100 Standards: An Applied Study in the Iraqi General Tax Authority

      Ghiyath Saib Tuaima, Fatima Saleh Mehdi AL Gharban

      • Resumen
      

    • The Role of the External Audit in Assessing Continuity of Companies under the Financial Crisis: An Applied Study in the Iraqi Banks Listed in the Iraq Stock Exchange for the Period 2016-2019

      Sallama Ibrahim Ali, Hakeem Hammood Flayyih

      • Resumen
      

    • Internal Control Frameworks and Its Relation with Governance and Risk Management: An Analytical Study

      Mahammed Adil Mohammed, Thamer Kadhim Al Abedi, Hakeem Hammood Flayyih, Hussein Ali Mohaisen

      • Resumen
      

    • The Role of Market-Share Management Strategies in Explaining the Stocks Performance Variance of a Number of Industrial Companies- An Analytical Research

      Hussein Qusay Abbood, Mustafa Muneer Isma'eel

      • Resumen
      

    • The Role of External Auditor Responsible in Examining and Assessing the Sustainability Dimensions of the Audited Companies

      Asaad Mohammed Ali Wahhab

      • Resumen
      

    • A comparative Study in the Role of Private Sector in Relationships Analysis between Economic Sustainability and COVID-19: Evidence from Iraq and Russia

      Ali Hazim Altameemi, Hakeem Hammood Flayyih

      • Resumen
      

    • An Empirical Analysis on the Impact of External Auditing Quality on the Earnings Management of the Iraqi Industrial Companies under financial for the period 2010 to 2017

      Nahla Ghalib Abdul Rahman, Hakeem Hammood Flayyih, Jalil Ibrahim Salih

      • Resumen
      

    • The Mechanism of Shifting From Direct Monetary Policies to Indirect Monetary Policies

      Saad Khalaf, Abdul Rahman Abdul Ridha, Hussein habeeb

      • Resumen
      

    • The Possibility of Applying Fair Value According to IFRS 13 to Achieve Tax Justice in Determining Taxable Income in Iraq: An Applied Study

      Emad Ghafoori Abood Al Najjar

      • Resumen