الفهرس 
شكر وتقدير
مشكلة الدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Abstract:This study aimed at examining the relative and incremental information content of earnings and cash flows from operations and the role of firm-specific factors in moderating information content in the Egyptian Stock Market from 2004 to 2008. <Results indicated that both earnings and cash flows from operations have information content but earnings have higher information content relative to cash flows in explaining stock returns. Also earnings have higher incremental information content in explaining stock returns compared to cash flows from operations.Regarding the impact of firm-specific factors on the role of earnings and cash flows from operations in explaining stock returns, results showed that the information content of earnings increases as firm size increases and financial leverage decreases. However, both earnings growth and earnings permanence have no effect on the information content of earnings. Finally, the information content of cash flows from operations is not affected by firm size, earnings growth, financial leverage, or earnings permanence.