Pub Date : 2024-01-17DOI: 10.51699/ijbde.v3i1.3336
Alaa Abbood Kadhim, Nuha Safi Abd
The research aims to identify voluntary disclosure of research and development (R&D) activities and the extent of its effect on earnings management. To achieve this goal, quantitative methods were used. In collecting data, the researchers depend on the financial statements published on the Iraqi Securities Commission website for a sample of companies, amounting to (4) samples, for the period (2013-2022). Voluntary disclosure of research and development activities was measured by research and development costs divided by sales. Earnings management is measured by Miller's model. The most important results reached are that there is a very low level of disclosure of research and development activities in companies (research sample). It is also noted that there is a large discrepancy in the levels of disclosure between companies and across the years (research sample), meaning that there are high levels in some observations, while there are low levels in other observations within a wide gap between the two levels. Also, it is noted that there are very high levels of earnings management according to Miller's model in companies (the research sample), and this level of earnings management varies from one company to another and from one observation to another, with great variation between those observations. It was also found that there is a positive relationship between the disclosure of research and development activities and earnings management, meaning that an increase in the level of disclosure of research and development activities will be accompanied by an increase in the level of earnings management practices in companies (research sample).
{"title":"The Extent of the Effect of Disclosing Research and Development Activities on Earnings Management","authors":"Alaa Abbood Kadhim, Nuha Safi Abd","doi":"10.51699/ijbde.v3i1.3336","DOIUrl":"https://doi.org/10.51699/ijbde.v3i1.3336","url":null,"abstract":"The research aims to identify voluntary disclosure of research and development (R&D) activities and the extent of its effect on earnings management. To achieve this goal, quantitative methods were used. In collecting data, the researchers depend on the financial statements published on the Iraqi Securities Commission website for a sample of companies, amounting to (4) samples, for the period (2013-2022). Voluntary disclosure of research and development activities was measured by research and development costs divided by sales. Earnings management is measured by Miller's model. The most important results reached are that there is a very low level of disclosure of research and development activities in companies (research sample). It is also noted that there is a large discrepancy in the levels of disclosure between companies and across the years (research sample), meaning that there are high levels in some observations, while there are low levels in other observations within a wide gap between the two levels. Also, it is noted that there are very high levels of earnings management according to Miller's model in companies (the research sample), and this level of earnings management varies from one company to another and from one observation to another, with great variation between those observations. It was also found that there is a positive relationship between the disclosure of research and development activities and earnings management, meaning that an increase in the level of disclosure of research and development activities will be accompanied by an increase in the level of earnings management practices in companies (research sample).","PeriodicalId":518265,"journal":{"name":"International Journal of Business Diplomacy and Economy","volume":"28 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140531691","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-06DOI: 10.51699/ijbde.v3i1.3263
Shadiyeva Gulnora Mardiyevna, Maxmanazarov Sarvar, Farxod o’g’li
In this article, investment attraction and financing is a rather complex process. There is sufficient experience in attracting investments and financing at the international and national level. Investment financing is mainly offered depending on the country's economic policy, legislation, development of investment attraction infrastructure, level and economic situation of the country.
{"title":"Attracting Investments in the Services Industry, The Government's Place","authors":"Shadiyeva Gulnora Mardiyevna, Maxmanazarov Sarvar, Farxod o’g’li","doi":"10.51699/ijbde.v3i1.3263","DOIUrl":"https://doi.org/10.51699/ijbde.v3i1.3263","url":null,"abstract":"In this article, investment attraction and financing is a rather complex process. There is sufficient experience in attracting investments and financing at the international and national level. Investment financing is mainly offered depending on the country's economic policy, legislation, development of investment attraction infrastructure, level and economic situation of the country.","PeriodicalId":518265,"journal":{"name":"International Journal of Business Diplomacy and Economy","volume":"104 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140531809","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
the article highlights the potential of tourism resources and development of tourist services in Uzbekistan, the potential of tourism knowledge, including historical periods, and the ways of their development, in addition to recreational opportunities. Also, the possibility of international tourism not only to introduce Uzbekistan to the world with the potential of rich natural resources, but also to help restore the forgotten historical basis of the country.
{"title":"The Potential of Tourism Resources and Opportunities for Development of Tourist Services in Uzbekistan","authors":"Shadiyeva Gulnora Mardiyevna, Daniyarova Kamola Toxirovna","doi":"10.51699/ijbde.v3i1.3264","DOIUrl":"https://doi.org/10.51699/ijbde.v3i1.3264","url":null,"abstract":"the article highlights the potential of tourism resources and development of tourist services in Uzbekistan, the potential of tourism knowledge, including historical periods, and the ways of their development, in addition to recreational opportunities. Also, the possibility of international tourism not only to introduce Uzbekistan to the world with the potential of rich natural resources, but also to help restore the forgotten historical basis of the country.","PeriodicalId":518265,"journal":{"name":"International Journal of Business Diplomacy and Economy","volume":"72 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140531920","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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