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Journal of Economics and Economic Policy
Published by Antis Publisher
ISSN : -     EISSN : 30474892     DOI : https://doi.org/10.61796/ijecep.v1i3
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
The Journal of Economics and Economic Policy is a monthly publication at the forefront of economic scholarship, offering a diverse and comprehensive exploration of contemporary economic issues. With a commitment to excellence, the journal provides a platform for leading economists, researchers, and academics worldwide to share their innovative insights and cutting-edge research findings. Rigorously peer-reviewed, each issue covers a broad spectrum of economic disciplines, including macroeconomics, microeconomics, econometrics, international economics, and financial economics. The journals global perspective fosters an inclusive dialogue, addressing the interconnected challenges and opportunities facing economies across the world. Emphasizing a timely publication schedule, the International Journal of Economics ensures that readers stay informed about the latest advancements and policy implications, making it an indispensable resource for scholars, policymakers, and practitioners navigating the complexities of the ever-evolving economic landscape.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 195 Documents
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THE EFFECT OF ACCOUNTING CONSERVATISM ON THE PERSISTENCE OF EARNINGS OF THE BANKS LISTED ON THE IRAQ STOCK EXCHANGE Merhej, Basim Mohammed
Journal of Economic and Economic Policy Vol. 3 No. 1 (2026): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v3i1.101

Abstract

Objective: This study examines whether accounting conservatism is associated with improved earnings persistence of commercial banks listed in the Iraq Stock Exchange (ISX), and whether this association is conditional on (i) the level of corporate governance and (ii) report reforms aligned with IFRS. Method: Based on a balance sheet of publicly disclosed financial statements and reports concerning the governance of financial statements of banks (1987 or later) (2020-2024, Source: Bank for International Settlements). conditional conservatism (ULI). proxied using the accrual-cash flow asymmetric loss recognition framework of Ball and Shivakumar. See earnings persistence using the autoregressive model in which current earnings depend on lagged earnings. Results: The results show evidence of conditional conservatism that is statistically significant with the interaction between operating cash flows and an indicator for the presence of negative cash flows having a positive and significant effect, consistent with loss recognition being more timely when compared to gain recognition. Earnings also have moderate-to-high persistence (positive and significant lagged earnings coefficient less than unity), so that the current earnings have some meaningful information about their future earnings, but are not perfectly permanent. Further analyses indicate that corporate governance reinforces the conservatism-persistence relationship: the conservatism x governance interaction is positive and significant, which is suggestive of stronger monitoring and oversight increasing the degree to which conservative reporting is followed by more sustainable earnings. Finally, IFRS-consistent reform periods are linked to a stronger relationship between conservatism and persistence, as we demonstrate by the presence of a positive and significant effect of the interaction between conservatism and IFRS. Novelty: Collectively, the findings suggest that, in an institutionally changing market like Iraq, conservatism can enhance earnings sustainability, particularly when it is combined with better governance and more sensible reporting regimes.
MANAGEMENT OF REGIONAL PROPERTY (BMD) AT PAMBALAH BATUNG REGIONAL GENERAL HOSPITAL, AMUNTAI, NORTH HULU SUNGAI REGENCY, SOUTH KALIMANTAN PROVINCE Supranotho, Achmad; Affrian, Reno
Journal of Economic and Economic Policy Vol. 3 No. 1 (2026): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v3i1.102

Abstract

Objective: This study aims to analyze the management of Regional Property at Pambalah Batung Amuntai Hospital from the aspects of planning, procurement, use, utilization, security, maintenance, administration, and supervision. Method: The research uses a qualitative approach with data collection methods including in-depth interviews, observation, and document study. Data analysis is conducted descriptively and analytically. Results: The research findings indicate that the management of BMD at the Pambalah Batung Regional General Hospital in Amuntai has been implemented in accordance with the regulatory framework, but is not yet fully optimal due to limitations in human resources, underutilization of the asset information system, and weak internal supervision and control. Novelty: This research highlights the gaps in human resource capacity, information system utilization, and internal oversight in regional hospital asset management, providing recommendations to strengthen asset management, improve system integration, and enhance oversight to support hospital accountability and service quality.
ACCOUNTING CHALLENGES IN (VAT) APPLICATION (AN ANALYTICAL STUDY IN THE GENERAL AUTHORITY FOR TAXES/DHI QAR GOVERNORATE) Jaber , Mahdi Saleh; Alwajid , Ali Fakhir Kadhim
Journal of Economic and Economic Policy Vol. 3 No. 1 (2026): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v3i1.103

Abstract

Objective: This paper examines the issues the accounting issues surrounding the use of Value Added Tax (VAT) in Iraq were discussed. The law and regulations surrounding this tax were reviewed and the accounting practice applied in computing it reviewed. Method: The research was based on gathering the data by reviewing the literature on the topic, interviewing the officials of the related government agencies, and survey of the sample of commercial establishments. Results: The findings of the research indicated that there were numerous challenges the accounting challenges in the application of Value Added Tax (VAT) in Iraq are: ambiguity in the laws and procedures, problems with calculation of the tax, preparing tax returns, low awareness and training among staff and inadequate requisite technological facilities. Novelty:The research paper has ended by providing a combination of suggestions that will enhance accounting and administrative standards in the implementation of the value-added tax, such as streamlining operations, improving training and awareness, and provision of supportive technical systems.
GROSS FIXED CAPITA FORMATION, INTEREST RATE AND ECONOMIC GROWTH IN NIGERIA Anthony, Abraham; Wosu , Chidi
Journal of Economic and Economic Policy Vol. 3 No. 1 (2026): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v3i1.104

Abstract

Objective: This study examines the association between gross fixed capita formation, interest rate and economic growth in Nigeria from 1980-2024. Economic growth, a Proxy for gross domestic product (GDP) is used as the independent variable in the model for the study while the dependent variables are gross fixed capital formation, interest rate, maximum lending rate, prime lending rate and savings rate. Method: The techniques applied are the Ordinary Least Square of multiple regression analysis, unit root test, Co-integration test and Error Correction Mechanism techniques. Unit root results revealed that the variables are integrated of order 1(1). The study also revealed that a long run connection among the variables used exists. Results: The result of the R2 is 0.674298 indicating that the link between the dependent variable and independent variables is 67 per cent. Again, stability test confirmed that stability was found given the result of the Recursive and CUSUM tests. The error correction term indicates significant correction of about 0.748989 or 74 percent from short run disequilibrium to long run equilibrium. This 74 percent is the adjustment speed from short run disequilibrium to its long run equilibrium. Novelty: The study concludes that government should enact healthier policies as it regards to monetary policies considered effective and must also be implementable to back the interest rate hence deepening the operational efficiency of the financial market and thus enhance Nigeria gross fixed capital formation. The study recommends an enhanced gross fixed capita formation, maximum lending rate and savings rate since they have positive and significant effect on gross domestic product in Nigeria while interest rate and prime lending rate which have negative and statistically insignificant link with gross domestic product in Nigeria should be reduced.
THE IMPACT OF APPLYING PROJECT-BASED LEARNING TECHNIQUES ON DEVELOPING CRITICAL AND ANALYTICAL THINKING SKILLS IN HISTORY Nayyef, Faleeha Oleiwi
Journal of Economic and Economic Policy Vol. 3 No. 2 (2026): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v3i2.106

Abstract

Objective: This study aimed to determine the impact of applying project learning techniques in developing critical and analytical thinking skills in the subject of history for middle school students. Method: The study relied on experimental curriculum, and the SPSS statistical analysis program was used to analyze data to test the health of the hypotheses. Results: The research found that there is a moral impact on the application of project learning techniques in developing critical and analytical thinking skills in history for middle -grade students in the post application. Novelty: Based on the results, the researcher presented a number of recommendations, the most prominent of which are: the need to discuss the teacher to students with the details of the project plan and its goals and clarify some of the difficulties that can face them, and to help them choose the project's work tools in order to achieve the desired benefit from the educational project, and to provide an educational environment that allows learners to discuss Their ideas and analyzes, presenting their conclusions, and giving them the freedom to criticize ideas and information in light of specific educational standards.

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