حوراء ساجد محمد سعيد حميدي

ABSTRACT. The research aims to explain and present the concept of the risk of collapse of stock prices and the index function to measure it, as well as the presentation and statement of foreign ownership and how to measure it, in addition to presenting the concept of profit management in real activities and measurement models, as the research aims to measure profit management in real activities as well as measuring the relationship between foreign ownership and the risks of the collapse of stock prices, as well as a statement of the impact of profit management in real activities as a moderation variable on that relationship. Adopting the deductive approach in presenting the theoretical side of the research.As for the practical aspect, the data available in the financial statements of a sample of Iraqi banks listed in the Iraq Stock Exchange was relied upon, as the number of banks in the research sample reached (6) banks for the period (2015-2020) and the research dealt with foreign ownership as well as "change in sales, change in production, and change in optional expenses" as indicators to measure profit management in real activities. While the method of monthly yield fluctuations from top to bottom was adopted as a model to measure the risk of stock price collapse, SPSS 10 program was used in the analysis and knowledge of simple linear correlation, t-test, linear correlation coefficient significance, simple linear regression, variance and f test, as well as Eviews 10 program in equinox variable analysis.After testing the hypotheses of the research, a set of conclusions were reached, the most important of which is that there is a statistically significant effect of profit management in real activities as a moderation variable in the relationship between foreign ownership and the risk of stock price collapse. In particular, the research proved that there are practices for managing profits in real activities by some Iraqi banks listed on the Iraq Stock Exchange

اثر ادارة الارباح بالانشطة الخقيقية ع العلاقة بين الملكية الادارية ومخاطر انهيار اسعار الاسهم دراسة تطبيقية ع عينة ع بعض المصارف العراقية الخاصة المدرجة في سوق العراق للاوراق المالية