الفهرس 
المقدمةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
In this study, the researcher has analyzed the flexibility of Accounting Standards, its reasons and the different practices that produce of it, The importance of study the flexibility of accounting standards and its effects on the financial reporting quality is because that the flexibility may lead to mislead the financial reporting users whether for the purposes of financial analysis or control and decision-making.
Accounting literature mainly have adopted the study of Accounting Accruals to detect accounting practices resulting from the exploitation of the flexibility of accounting standards , because the Accounting Accruals are the difference between net profit and cash flow . There for, the researcher has taken the earnings quality as a measure of the financial reporting quality, this is due to the fact that earnings is the most important measure for the vast majority of financial reporting users.
Based on the above, this study aimed to reach proposed model to measure financial reporting quality through firm performance, So to separate whether the Discretionary Accruals are due to natural variation in the firm size, or whether it is due to the flexibility of accounting standards and using accounting practices to improve the reported earnings figure. This study will be divided into the following chapters :
Chapter I: The Theoretical Framework.
Chapter II: The Flexibility of Accounting Standards and its Effects on Financial Reporting Quality.
Chapter III: The Proposed Model and The Applied Study.