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4) Abarbanell, J.S., & Bushee, B.J.(1997). Fundamental Analysis, Future Earnings, and Stock

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6 . Qi, M. and Yangru , Wu 7 . G.F, Fllareiov & E.O. Averehenkow 8. Cao & Gan 9. Virli & Firisilin 10 . Multi Layer Perceptron 11 . Paterson et al 12 . Malinowski et al 13 . Sumathi 14 . Khashei 15 . Mantas et al 16 . Zhang 17 . Group Method of Data Handling

19 . Madala 20 .Singular Value Decomposition 21 . Solving Normal Equation 22 . Ivakhnenko & Mller

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1. Atik 2. Lo 3. Wrongdoing 4. Mischief 5. Conflict 6. Cloak and dagger 7. Mystery 8. Defond 9. Arthur Levitt 10. Sarbanes-Oxley Act 11. Jones 12. International Accounting Standards Board (IASB) 13. International Financial Reporting Standards (IFRS) 14. Ronen & Yaari 15. Subramanyam 16. Scott 17. Jones 18. Dechow, Sloan and Sweeney 19. Kasznik 20. Kothari 21. Caylor 22. Russell 23. Kellog & Kellog 24. Hunton

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41

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28) La Porta, R., Lopez de Silanes, F., Shleifer, A. and R.W. Vishny ,(1998), Law and Finance.

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35) Modigliani, F. and M.H. Miller ,(1963), Corporate Income Taxes and The Cost of Capital: A

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38) Myers, S. ,(1984), The Capital Structure Puzzle. Journal of Finance, Vol. 39, No. 3, PP. 575-

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39) Myers, S. ,(2001), Capital Structure. Journal of Economic Perspectives, Vol. 15, No. 2, PP.

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1. Margaritis 2. Psillaki 3. Berle 4. Means 5. Jensen 6. Meckling 7. Shleifer 8. Vishny 9. Morck et al. 10. McConnell 11. Servaes 12. Himmelberg et al.

) ( . ) . () (

14. Harris 15. Raviv 16. Myers 17. Mahrt-Smith 18. Risk of Default 19. Underinvestment 20. Debt Overhang 21. Grossman 22. Hart 23. Soumadi 24. Hayajneh 25. Stulz 26. Overinvestment 27. Ojah Patric et al. 28. Imran Khan 29. Majluf 30. DeAngelo 31. Masulis 32. Bradley et al. 33. Efficiency-Risk Hypothesis 34. Franchise Value Hypothesis 35. Consume Perquisites 36. Convergence of Interest Hypothesis 37. Demsetz

74

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38. Fama 39. Alignment 40. Entrenchment 41. Claessens et al. 42. Villalonga 43. Amit 44. La Porta et al. 45. Kang 46. Shivdasni 47. Davies et al.

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50. Modigliani 51. Miller 52. Ross

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.1-22 6 12) Biddle , Gary and Gilles Hillary , (2006) , Accounting Quality and Firm-level Capital

Investment. avilabel in www.ssrn.com .PP. 1-42

13) Chen ,Zhihong ,(2005),Earning Quality A Thesis Submitted to The Hong Kong

University of Science and for Degree of Doctor of Philosophy.PP. 1-45 14) Francis,J.Lafond,R.Olson,P.M.and shipper , K, (2004) ,Cost of Equity and Earnings

attributes The accounting Reiview . Vol.79 , no.4,PP.294-309 15) Hugland, Henrik, (2010), Detecting Earning Management Using Neural Networks

.Helsinki, Finland. Hanken School of economics, Department Of Accounting And Commercial Laws.

16) Ke Li. Kevin,Wei Tang, ,Vicki, (2008),Earning Quality And Future Capital Investment :

Evidence From Discretionary Accruals ,March 2008 ,Californai And Georgetown University.

17) Liang , P. and Xiaoyan Wen, (2007) , Accounting Measurement Basis , Market Mispricing,

and Firm Investment Efficiency, Journal of Accounting Research 45(1), PP. 155-197

18) Richardson, S Sloan, R. & Soliman, M.T 2001. Information in Accruals about the Quality of

Earnings. University of Michigan Business School from http://www.ebsco.com 19) Wei ,K.C .John.and Feixue Xie,(2005),Earnings Management ,Corporate Investment, and

Stock Returns . School Business and Management , Hong Kong University of Science and Technology

1. Discretionary Accruals

2. Non-Discretionary Accruals

3. Total Accruals

4. Securities and Exchange Commission

5. Hugland

6. Healy Models

7. De Angelo Models

8. Jones Models

9. Sloan Models

10. Jeter and Shivakumar models

11. Dechow and Dechev models

12. Francis et al models

13. Aboody , Hughes and Liu models

14. Ke Li and Wei Tang models

15. ke Li and Wei Tang

16. Liang and Wen

17. Biddle and Hilary

18. Wei and Xie

19. Bushman and Smith

20. Total Working Capital Accrual

21. Accrual Quality

22. Gross Value of Property, Plant and Equipment

97

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23.

Capital Expenditure 24.

Previous Total Assests 25.

Total Accruals 26.

Non-Discretionary Accruals 27.

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