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inc., Englewood Cliffs, (1980), p. 269.
- M M., "Corporat income Taxes and the cost of
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* Gitman, Lawrence J., and et al., managerial finance,
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* Weston, J. Fred and Thomas E. Copelland,
managerial finance, 8th edition, the Dryden press U. S.
A., 1986, p. 950.
* Altman, Edward 1., Corprate financial distress, John
willey and sons., inc., U. S. A., 1983. p. 7.
* Brigham, Eugen F., and Lowis C. Gapenski,
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:
1- Araghon,
George
A.
Financial
management: Allyn and Bacon, 1989.
2- Cheney, John M. and Edward Moses.
Fundamentals of investments, St. Paul:
West Publishing Co., 1992.
3- David Kidwell and Richard Peterson,
Financial institutions markets and
money, Hinsdale Illinois, The Dryden
press, 1981.
4- Driver, Ciaran and david moreton,
Investment Expectations and uncertainty.
Oxford: Black well. 1992.
5- Huange, S. and Randall, M. Investment
analysis and management, Boston: Allyn
and Bacon, 1987.
6- John Gibbs FCA Apractical approach to
financial
management,
London:
Financial Training publications, 1978.
7- Myddleton, D. R. Financial decisions. 2nd
ed. Essex: Lonman Groop Ltd, 1983.
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8- Oswald Bowlin, Guide to financial

analysis, N. Y. Mc Graw Hill book
Co., 1980.
9- Robert W. Kolb, Principles of Finance,
Glenview, Ilinois Scott, Foresman and
c.,. 1988.
10Yeagar, F and Seitz, N. Financial
instituation
management,
Virginia:
Reston Publishing co., 1982.
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m

1-kroncke, Nemmers, Grunewald; Managerial

- E. F. Brigham, Financial management, Theory

- James C Van Horme, Fundamentals of

Operating glease Lease

- E. F. Brigham, Op. Cit., P. 500.

:Cost of preferred stock :

:Cost of retained earings :

- E. F, Brigham, op cit., p. 590.

:Cost of common stock :

- Ibid., Op. cit., p. 600.

Weighted Average cost of :

- Steven E, Bolten, Managerial finance: Principles

Standard of financial performance

The present Value

:Internal rate of return :

- Desalvo, A., Cash management converts dollars

" " " " ):(

- Miller, M. H. and Orr, D. A . Model of Demand for

.Cash return point

- Petty. J. W. Keown, A. J. Scott Ir. D. F. and Martin

)( Present Value concept

- Soldofsky Rebertom, Op. cit., p. 236.

- Gitman, Op. cit p. 303.

(Capital market line) C. M. L

Common stock returns and :

Preferred stock returns and :

:Bonds returns and valuation :

)(Cost Benefit analysis

Current assets or working :

Net working capital

:Long Term liabilities :

Working capital investement

- James c. Van home, op, cit., p. 370.

- D. Durand, The cost of debt ant equity funds or

- Franco Modigliani and Merton H. Miller, "The cost

- Harris, M. and Raviv, A. "The theory of capital

1 = - 45.26459 0.10775 x 23 + 0.83695 x 4

2 = 46.62502 0.23373 x 2 + 0.85698 x 4

Financial analysis of a proposed merger

- James C. Van Horn, Financial management and

* Kreps, Clifton H., Jr., and Richard F. Wacht,

- Stephen H. Archer and Charies A D'Ambrosio,

- J. Fred Weston and Thomas E. Copeland,

- J. Fred Weston and Eugen F. Brigham, op. cit., p.

- .Per cent of sales M

- Pastena, Victor and William Rulland, The meger

- Altman, E.' "Financial Ratios Dicriminat Analysis

- Edmister, R.; An Empirical test of financial ratio

- Beaver, W.' "Financial Ration as predictors of

- J. Fred Weston and Eugen F. Brigham: Essentials of

- Schall and haley, C, W: Entroduction to financial

):(3 X S' Model

- - Charles H. Gibson and Patricia A. Frishkoff:

- Leopold A. Bernstein, Financial statement analysis:

Thomas and Stickney

Stepwise regression analysis

Analysis variance )(F

Y1/ X11/ X 12/ X 13 :

1 = 22119006.5651 + 8566 X11 + 2552, 7024

, F t (2.6. 5%) = 5.14

Y 3 = - 3762.3520 + 3>2017 X 32 + .0304 X 35

8- Oswald Bowlin, Guide to financial

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