الفهرس 
أهم المصطلحات المستخدمة فى الدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This study aims to improve the quality of financial reporting through providing information about future cash flows as an important source of information that helps decision makers, and hence, achieves the primary objective of financial reporting. Consequently, the quality of financial reports can be determined based on the quality of information reported on them and its importance for decision makers. As proved, modern information technology plays an important role in enhancing the efficiency and effectiveness of accounting information systems. Accordingly, Data Mining is employed in this study as a modern tool with many advantages, particularly, prediction and classification capabilities that facilitate obtaining accurate and valid outputs on time. Data Mining contributes to solving many accounting problems. To predict Future cash flows, a hybrid model from artificial neural networks and fuzzy logic was used as a tool for data mining compared with stepwise regression model The study reveals that, the hybrid model is superior to the step wise regression model in predicting future cash flows, since the results showed more accurate results using the hybrid model. Consequently, this study concludes that data mining can improve the quality of financial reporting by making more accurate predictions concerning future cash flows.