تحسين جودة التقارير المالية باستخدام اسلوب التنقيب في البيانات "دراسة تطبيقية"

A.Books:
- Abraham , B., Ledolter,
J., “Statical Methods for
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Forecasting” ,3rd Edition,
John Wiley &Sons Inc. ,2012.
- Kieso. D., J. weygandt,” Intermediate Accounting”, 13th edition ,New York ,John wiley &sons,Inc.,2013.
-Westphal,C. & Blaxton, T., ”Data Mining Solutions”, John wiley & sons,Canada,1998.
B.Periodicals:
- Khali, N., Omri, A., “Corporate Governance and Financial Reporting Quality : The Case of Tunisian Firms”, International Business Research,Vol4,No1,2011.
- Ata, H., Seyrek, I.," The Use Of Data Mining Techniques In Detecting Fraudulent Financial Statements", The Journal of Faculty of Economics, Vol.14, No.2 ,2009.
- Barth, M., cram, D.,& Nelson, K., ”Accruals and the Prediction of future cash flows” ,The Accounting Review, Vol. 76,no1,2001,pp27-58.
- Beest F., Braam G., et al., ”Quality of Financial Reporting :measuring qualitative characteristic”, available at: http://www.ru.nl/nice/workingpapers, April 2009.
- Cohen, D., ”Quality of Financial Reporting Choices: Determinates and Economic Sequences” ,Available at www.ssrn.com , 2003.
- Cohen, J., & Krishnammoorthy, G., “The Corporate Governance Mosaic and Financial Reporting
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Quality”, Journal of Accounting Literature, 2004, p.87-152.
- Farshadfar, S., &Monem, R., , ”Further Evidence of the Usefulness of Direct Method Cash Flow Components for Forecasting Future Cash Flows”, The International Journal of Accounting ,Vol.48,2013.
- Fathi , J.,” Corporate Governance System and Quality of Financial Information”, Mediterranaen Journal of Social Sciences,Vol4,No.2,2013.
- Gilaninia, S., Chengini, M., et al., “The Importance of Financial Reporting and Affecting Factors on It”, Arabian Journal of Business and Management Review ,Vol.1,No.10,2013.
- Halon ,M., Myers, J., & Shevlin, T., “Are Dividends Informative about Future Earning? ,Working Paper ,University of Michagen,2012.
- Kirkos, E. &,Manolopoulos, Y.," Data Mining In Finance And Accounting : A Review Of Current Research Trends", Aristotle University ,Technological Educational Institution , Thessaloniki, Greece,2004.
- Kirkos, E., Spathise. C., et al.," Data Mining Techniques For the detection of Fraudulent Financial Statement”, Experts Systems With Applications ,vol32,2007,pp.995-1003.
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- Li, Y., Moutinho, L. ,et al., ”Cash Flow Forecast for South African Firms” ,Review of Develop Finance,vol.5,2015.
- Lin , J. ,Hwang, M.,& Becker ,J., “A Fuzzy Neural Network for assessing the Risk of Fraudulent Financial Reporting “ ,Managerial Auditing Journal, 2015.
- Lu, Chi-Lin& Chen, Ta Cheng," A study of applying data mining approach to the information disclosure for Taiwan’s stock market investors", Expert systems with applications Journal, Vol. 36 ,2009, pp. 3536-3542.
- Nemati , H. & Barko, C.,” Key Factors for achieving organizational data mining success”, Industrial management & Data systems,vol103,No.4,2003,pp.282-292.
- Thakur, J., “Role of Artificial Intelligence & Expert System in :Business Competitiveness”, Gian Jyotie- Journal ,Vol 1, Iss2, 2012,Available at www.gjimt.com.
- Verdi, R., ”Financial Reporting Quality and Investment Efficiency” Available at www.ssrn.com,2006,pp.1-55
- Wang, R., O., Hogartaigh et al., ”Measures of Accounting Conservatism: A Construct Validity Perspective” ,Available at www.ssrn.com ,2008.
- Zhang ,D. &Zhou ,L ,”Discovering Golden Nuggets :Data mining in Financial Application”, IEEE Transactions on systems MAN, AND
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CYBERNETICS- PART C :Applications And Reviews ,vol.34,no.4,November 2004.
-Tsai, Hsu-Hao,
”Knowledge management Vs data mining :Research Trend, forecast and citation approach”, Expert System With Applications, vol40,2013,pp 3160-3173.
C.Thesis
- Abdelateif, T., “Applicability of Data Mining in the Subject Enterprise Resource Planning Systems”, Master Thesis, Faculty of Computer and Information Systems,
Mansoura University, 2012.
- Sirikulvadhana ,S. ,”Data Mining As A Financial Auditing Tool”, Master Thesis, Swedish School of Economics and Business Administration, 2002.