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, 2005 , 2005 , 5
. , 2005

: :
1 -

Accounting Standards Committee , " Statements of Stadard

Accounting Practice : Explanatory Foreword " , London , 1986 .


2 Adams , Barba L. , " Performance Measure and Profitability Factors
of Successful African American Entrepreneur : An Exploratory Study
" , Journal of American Academy of Business , 2 ( 2 ), 2003 , pp. 418 424
3 Ali A. , & Pope P. , " The Incremental Information Content of
Earnungs Funds Flow & Cash Flows : the U.K. Evidence " , Journal of
Business , Finance & Accounting ,1995 , pp. 19 34
4 Alsehali, M.S. , " The Value Relevance of Accrual Components in
Saudi Listed Firms " , The Administrative Science Journal , King
Saudi University , Forthcoming , 2006
5 Arnold, A. J. , Clubb , C. D. B. , Manson S., & Wearing , R. T. , "
The Relationship Between Earnings , Funds Flow & Cash Flows :
Evidence From the U. K. " , Accounting & Business Research , Winter ,
1991, pp.13 - 19
6 Ball , R . & Brown , P. , " An Empirical Evaluation of Accounting
Income Numbers " , Journal of Accounting Research , 1968 , pp. 159
178

40

7 Beaver, W. & Dukes, R. , " Interperiod tax Allocation , Earnings


Expectations & Behaviour of Security Prices " , The Accounting Review
, 1972 , pp. 320 333
8 Biddle,G. , Bowen R. M. , & Wallace, J. S. ," Does EVA Beat
Earnings ?

Evidence on Associations With Stock Returns & Firm

Values " , Journal of Accounting & Economics , 1997 , 24 ( 3 ) : pp.


301 336
9 Board , J.L. , Day, J. F. S. ," The Information Content of Cash Flow
Figres " , Accounting & Business Research , 1989 , pp. 3 11
10 Bowen , R. M., Burgstahler D., & Daley L. A. , " The Incremental
Information Content of Accrual Versus Cash Flows " , The Accounting
Review , 1987 , pp. 723 747
11-

," Evidence on the Relationships between Earnings

&Various Measures of Cash Flow",The Accounting Review,October,


1988
12 Financial Accounting Standards Board , " Objectives of Financial
Reporting by Business Enterprises " , Concepts Statement No. 1 ,
Stamford , Conn. , 1978
13 Garvey, G. T. , & Milbourn , T.D. , " EVA Verses Earnings : Does it
Matter which is Highly Correlated with stock Returns " , Journal of
Accounting Research , 38 ( Supplement ) , 2000 , pp. 209 245
14- Ijiri , Y., " Cash Flow Accounting & its Structure " , Journal of
Accounting , Auditing & Finance , May, 1978

41

15 Leuz , C. , Nanda, D. & Wysocki, P., " Earnings Management &


Investor Protection ; an International Comparison " , Journal of
Financial Economics , ( 69 ) : 2003 , pp. 505 527
16 Loomis, C.J. , " The Crackdown Is Here : Quit Cooking the Books "
, Fortune , 149, No. 3 , August 1999 , pp. 65 92
17 Norman , M.S. , & Kamran , A. , " Earning Management of
Distressed Firms During Debt Renegotiation " , Accounting & Business
Research , Vol .35 , ( 1 ) , 2005 , p. 69
18 Patell, J.A., & Kaplan, R.S., " The Information Content of Cash
Flow Data Relative to Annual Earnings " , Working Paper , Stanford
University , 1977
19 Paul, G. , " Mastering Management ", Financial Times , 1996
20 Sloan , R. G. , " Do Stock Prices Fully Reflect Information in
Accrual & Cash Flows About Future Earnings?" The Accounting
Review,July , 1996
21 Watts , R. , & Zimmerman , L., " Positive Accounting Theory : A
ten Years Perspective " , The Accounting Review , 1996 , pp. 131
156
22 Wilson, G.P., " The Incremental Information Contents of Earnings
after Controlling for Earnings", The Accounting Review,April 1987,
pp.239 - 322

42

23 Zeller ,T.L., & Brian , B.S. ," Operating Cash Flow Ratios Measure
A Retail Firm's Ability to Pay " , Journal of Applied Business
Research , Fall 1994

43


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