الفهرس 
chapter one :General Frame of the StudyOnly 14 pages are availabe for public view
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Abstract
The thesis aims to examine the relationship between cash gap and real earnings management and its impact on cash flow volatility of companies listed on the Egyptian Stock Exchange throughout the period 2012-2020.The sample includes 180 observations within seven industries which are Communication, Foods, Beverages and Tobacco, Travel and leisure, Real estate, Chemical, Basic Resources and Personnel and Household Products during the period.
Cash gap was measured according to inventory conversion days plus accounts receivable days minus accounts payable days. Real earnings management was measured according to two proxies which are absolute values of residuals and unstandardized residuals that derived from the regression model of production costs. Cash flow volatility was measured according to the standard deviation of the ratio of cash flow from operations to assets.
Accordingly, the thesis comprises from six chapters as follows. First chapter includes the general frame of the study. It shows the research problem, research questions, research objectives, hypotheses and research limitations. Second chapter discusses the cash gap and measurement and literature review. Third chapter reviews the literature concerning real earnings management and its measurement. Fourth chapter presents the literature review of cash flow volatility and its measurement. Fifth chapter includes the research methodology and results of hypotheses testing. Finally, sixth chapter presents the summary, conclusions, recommendations and further research.