Ammar Razzaq Neamah Al Rubaye

@uowasit.edu.iq

Department of Accounting Faculty of Administrative Sciences and Economics
University of Wassit

Ammar Razzaq Neamah Al Rubaye


                           Download Compact PDF  
https://researchid.co/ammariraqi55555

RESEARCH, TEACHING, or OTHER INTERESTS

Accounting, Business, Management and Accounting, Finance, General Business, Management and Accounting
3

Scopus Publications

20

Scholar Citations

2

Scholar h-index

1

Scholar i10-index

Scopus Publications

  • Sustainable Taxes: A Tool for Economic Justice and Sustainable Development
    Ammar Razzaq Neamah Al Rubaye
    Montenegrin Journal of Economics, 2026
    The paper discusses the implications of sustainable taxation with respect to economic justice and environmentally sound development in Brazil during the period from 2000 until 2022.This study employed a multi-method approach using secondary data from recognized sources, such as the Brazilian Institute of Geography and Statistics, Ministry of Finance, and organizations such as World Bank, OECD.It tries to empirically investigate links between each of these taxes policies and the major socio-economic and environmental outcomes they are meant to affect as measured through the Gini coefficient, GDP growth rate, and Environmental Sustainability Index.So that these findings lead it to conclude that while sustainable taxes would propagate economic growth, without proper design such should be likely to aggravate income inequalities.Sustainable system of taxes vis--vis environmental sustainability equally is complex, it seems there is no conceivable way that an increase in taxes will save the environment.Thus, it ends with a call for tax reform in Brazil, stressing which alternatives can promote the most rapidly towards reduced inequality, economic growth, and environmental sustainability.What is striking about these matters is the fact that indirect fiscal policies must be developed to effectively balance their economic, social and environmental objectives.
  • The butterfly effect and earnings management: Analysis of long-term consequences of short-term adjustments
    Ammar Razzaq Al Rubaye, Omar Adeeb Qassim, Salah Chyad Kadhim, Inas Mekee Abed
    Heritage and Sustainable Development, 2025
    This paper investigates earnings management and its long-term consequences in the industrial sector of the MSM companies over a sample from 2011 to 2020. This study will test the effect of DAC, the most popular instrument employed in accounting practices for earnings management, on objective measures: return on assets and profit margin using Eviews 13 software. Suppose you have heard of the 'butterfly effect' from chaos theory. In that case, this will give you a grounding to understand how small financial changes can lead to massive unanticipated effects. Further, this study identifies how earning management activities are influenced by governance and transparency of company affairs by embedding firm size and leverage as moderators. These findings put forward the importance of the long-term consequences of short-term financial decisions, which is of real value to the literature on earnings.
  • The Effect of Firm Size on the Relationship Between Tax Avoidance and Cash Holdings
    Montenegrin Journal of Economics, 2024

RECENT SCHOLAR PUBLICATIONS

  • Sustainable Taxes: A Tool for Economic Justice and Sustainable Development
    ARNALRMMHRN RASHED3
    Montenegrin Journal of Economics 22 (1), 117 , 2026
    2026
  • LEVERAGE AND TAX STRATEGIES: AN EMPIRICAL STUDY IN THE CONTEXT OF THIN CAPITALIZATION RULES
    AR Al Rubaye, AH Abbas, SN Abdulazeez
    International Journal of Accounting, Management and Economic Review 1 (4 … , 2025
    2025
  • The Dynamics and Interaction of Doubtful Debt Classification with Liquidity and Financial Risk: Evidence from Industrial Firms
    SMA Ammar Razzaq Al-Rubaye
    Al Kut Journal of Economic and Administrative Sciences 17 (58), 808-840 , 2025
    2025
  • دراسة تطبيقية في دائرة صحة واسط ((فاعلية النسب المالية في التنبؤ بمؤشرات النجاح)) ‎
    م . د عمار رزاق نعمة أ .م . د سجاد مهدي عباس, أ .م . د صابرين كريم بلاسم ‎
    https://iasj.rdd.edu.iq/journals/uploads/2025/03/19 … , 2025
    2025
  • The Butterfly Effect and Earnings Management: Analysis of Long-Term Consequences of Short-Term Adjustments‏‎
    ARAR ,Omar Adeeb Qassim,Salah Chyad Kadhim,Inas Mekee Abed
    Heritage and Sustainable Development 7 (1), 89-100 , 2025
    2025
    Citations: 7
  • The effect of firm size on the relationship between tax avoidance and cash holdings
    ARN Al Rubaye, D Foroghi, SA Hashemi
    Montenegrin Journal of Economics 20 (1), 165-173 , 2024
    2024
    Citations: 12
  • Концепция корпоративного управления
    АРА Раззак
    Международный научно-исследовательский журнал, 5-10 , 2014
    2014
  • Генотипические основания и модели стратегического взаимодействия экономических субъектов
    ОЛ Савенко, АР Аль-Рубайе
    Актуальные проблемы менеджмента в РФ: формирование эффективных систем … , 2013
    2013
    Citations: 1

MOST CITED SCHOLAR PUBLICATIONS

  • The effect of firm size on the relationship between tax avoidance and cash holdings
    ARN Al Rubaye, D Foroghi, SA Hashemi
    Montenegrin Journal of Economics 20 (1), 165-173 , 2024
    2024
    Citations: 12
  • The Butterfly Effect and Earnings Management: Analysis of Long-Term Consequences of Short-Term Adjustments‏‎
    ARAR ,Omar Adeeb Qassim,Salah Chyad Kadhim,Inas Mekee Abed
    Heritage and Sustainable Development 7 (1), 89-100 , 2025
    2025
    Citations: 7
  • Генотипические основания и модели стратегического взаимодействия экономических субъектов
    ОЛ Савенко, АР Аль-Рубайе
    Актуальные проблемы менеджмента в РФ: формирование эффективных систем … , 2013
    2013
    Citations: 1
  • Sustainable Taxes: A Tool for Economic Justice and Sustainable Development
    ARNALRMMHRN RASHED3
    Montenegrin Journal of Economics 22 (1), 117 , 2026
    2026
  • LEVERAGE AND TAX STRATEGIES: AN EMPIRICAL STUDY IN THE CONTEXT OF THIN CAPITALIZATION RULES
    AR Al Rubaye, AH Abbas, SN Abdulazeez
    International Journal of Accounting, Management and Economic Review 1 (4 … , 2025
    2025
  • The Dynamics and Interaction of Doubtful Debt Classification with Liquidity and Financial Risk: Evidence from Industrial Firms
    SMA Ammar Razzaq Al-Rubaye
    Al Kut Journal of Economic and Administrative Sciences 17 (58), 808-840 , 2025
    2025
  • دراسة تطبيقية في دائرة صحة واسط ((فاعلية النسب المالية في التنبؤ بمؤشرات النجاح)) ‎
    م . د عمار رزاق نعمة أ .م . د سجاد مهدي عباس, أ .م . د صابرين كريم بلاسم ‎
    https://iasj.rdd.edu.iq/journals/uploads/2025/03/19 … , 2025
    2025
  • Концепция корпоративного управления
    АРА Раззак
    Международный научно-исследовательский журнал, 5-10 , 2014
    2014