1. 1. – Hill & Knowltown ↑

1. 1. -Priciples-Based Approach46 ↑

1. 1. -Rules-Based Approach ↑

1. 1. ـ Blue Ribbon ↑

1. 1. . User needs Approach ↑

1. 1. ـ Jenkins ↑

1. 1. – Shareholder/ Investor Protection Approach ↑

1. 1. . Levitt ↑

1. 1. ـ Kirk ↑

1. 1. – SFAC NO.2 ↑

1. 1. – FASB, 1978;par.3 ↑

1. 1. -Relevance ↑

1. 1. – SFAS NO. 2 ↑

1. 1. -Predictive value ↑

1. 1. – SFAS NO. 2 ↑

1. 1. -Feedback value ↑

1. 1. – SFAS NO. 2 ↑

1. 1. -Timeliness ↑

1. 1. – SFAS NO. 2 ↑

1. 1. -Reliablity ↑

1. 1. – SFAS NO. 2 ↑

1. 1. -Verifiablity ↑

1. 1. – SFAS NO. 2 ↑

1. 1. -Neutrality ↑

1. 1. -Foran and Faran ↑

1. 1. – SFAC NO. 2 Para.93 ↑

1. 1. – SFAC NO. 2 , Para.96 ↑

1. 1. -Representational faithfulness ↑

1. 1. – SFAC NO. 2 ↑

1. 1. – Foster and upton ↑

1. 1. -Comparabiliy ↑

1. 1. – SFAC NO. 2 ↑

1. 1. -Consistency ↑

1. 1. – SFAC NO.2 ↑

1. 1. .Baiman ↑

1. 1. .Fairfield et al ↑

1. 1. .Adman ↑

1. 1. .Pleiderer ↑

1. 1. .Barth et al ↑

1. 1. .Mikhail et al ↑

1. 1. ـ Cohen ↑

1. 1. . Knechel and Payne ↑

1. 1. . Soltani ↑

1. 1. . Dyer and McHugh ↑

1. 1. . Shaw ↑

1. 1. . Smaail and chandler3 ↑

1. 1. . Ahmed and Kamarudin ↑

1. 1. . Abdelsalam and Street ↑

1. 1. ـ Jane and Drzdnkv ↑

1. 1. ـ Paganv and Lpyn ↑

1. 1. ـ Kim and Kim ↑

1. 1. ـ Werner ↑

1. 1. ـ T whistle Seurat ↑

1. 1. ـ Kim Jung Eun Kim Dong Vjvng ↑

1. 1. ـ Catherine Thom et al. ↑

1. 1. ـ Jay Nvlavandyn ↑

1. 1. ـ Ralytza Gir MANOVA ↑

1. 1. ـ Sonja Gvyykyng ↑

1. 1. .Stochastic ↑

1. 1. .Occam’s razor ↑

1. 1. – Time Series Data. ↑

1. 1. – Cross Section Data. ↑

1. 1. ـ Panel Data. ↑

1. 1. – Individual Specific. ↑