1. 1. ۱ – Accountability ↑

1. 1. ۲- Timeliness ↑

1. 1. ۳- Financial Statements ↑

1. 1. ۱- Efficient Market Hypothesis ↑

1. 1. ۲- Information risk ↑

1. 1. ۳- Financial Statement ↑

1. 1. ۱- Information asymmetry ↑

1. 1. – Capital market 2 ↑

1. 1. -Growth opportunities 3 ↑

1. 1. ۱- Securities ↑

1. 1. ۲- Earnings Management ↑

1. 1. ۳- Securities gallows ↑

1. 1. – Amihud & Mendelson ↑

1. 1. – Efficient Market Hypothesis ↑

1. 1. – Financial Accounting Standards board ↑

1. 1. – Syntactical level ↑

1. 1. – Semantical level ↑

1. 1. ۱ – Qualitative Charactersistics ↑

1. 1. ۲ – Statement Financial Accounting Conceptual ↑

1. 1. -Qualitative characteristics of information ↑

1. 1. -Relevance ↑

1. 1. -Reliability ↑

1. 1. -Materiality ↑

1. 1. -Relevance ↑

1. 1. -Reliability ↑

1. 1. -Neutrality ↑

1. 1. -Prudence ↑

1. 1. -Comparability ↑

1. 1. -Consistency ↑

1. 1. -Disclosure ↑

1. 1. -Understandability ↑

1. 1. -Timeliness ↑

1. 1. ۱-Watts & Zimmerman ↑

1. 1. -Oshman & mors ↑

1. 1. -Vikintash & chiang ↑

1. 1. ۳-Pattel ↑

1. 1. -Lee & redy ↑

1. 1. -Krinski& lee ↑

1. 1. -Kapland & gall ↑

1. 1. ۷-Glosten, L. & P. Milgrom ↑

1. 1. ۸-wired ↑

1. 1. ۱-Kimm & verchiya ↑

1. 1. ۲-Kayel ↑

1. 1. ۳-Easley, D. & M. O’Hara ↑

1. 1. -Demski, J. & G. A. Feltman ↑

1. 1. ۲-Nikolas & troman ↑

1. 1. ۳- Skinner ↑

1. 1. ۴-Yann ↑

1. 1. ۵- Acker ↑

1. 1. ۶- Lee & et all,2003 ↑

1. 1. ۷-Vill,2004 ↑

1. 1. ۱- Ross,1979 ↑

1. 1. -Glosten & Milgrom ↑

1. 1. ۱-Science ↑

1. 1. ۲-Explanation ↑

1. 1. ۳-Prediction ↑

1. 1. ۴-Generlisation ↑

1. 1. ۱-Methodology ↑

1. 1. – Excel ↑

1. 1. -Sanger ↑

1. 1. ۱-Adjusted R Square ↑

1. 1. ۱-Goodness of Fit ↑

1. 1. ۱-Multcollineariy ↑

1. 1. ۱-Variance Inflation Factor ↑