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..Title of the Thesis as Approved by Deanship of Graduate Studies
( ).)The name of student (as registered in the University
( ).)The name of supervisor and (Co-supervisor if applicable

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This Thesis was Submitted in Partial Fulfillment of the Requirements for the Masters Degree in
Applied Science University

Deanship of Scientific Research and Graduate Studies

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( ) )DEDICATION ( - .
( )AKNOWLEDGEMENT

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- )List of Abbreviation( :
Meaning
Abbreviation
- TABLE OF CONTENTS (( : .

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2.2
hapter One: Introduction
C
This chapter should include the following subtitles:
Background of the Research Problem: The origin of the problem, how it was developed through
different stages up to the current situation.
Overview of the Industry and the Population: Description of the sector that is being studied,
industry, environment and population.
Statement of the Problem: Clear, organized, and specific presentation of the research problem.
Research Importance: clear explanation of why the research is important and to whom it might be
useful.
Research Objectives: The aims and objectives the research will accomplish.
Research Limits.
Research Limitation.
hapter Two: Theoretical Framework and Literature Review
C
This chapter should include the following subtitles:
26

hapter Five: Findings and Discussion


C
This chapter should include the following subtitles:
1-Findings: A summary of the results obtained from chapter four.
2-Discussion and Conclusion: Interpretation of the results obtained from chapter four.
3- Recommendations: Based on the previous parts of this chapter, specific recommendations are
developed.
4-Limitation of the research: difficulties, obstacles, problems, and restriction that faced the research.
5-Future Researches: recommendation for future researches related to the research topic and to the
limitation of the current research.

Research Approach: define the scientific research approach that will be used.
Research Population: Description of the population in specific is provided.
Sample and Unit of Analysis: Sampling process including the type of sample and the unit of
analysis.
Data Collection Methods: In this part, the secondary and primary data collection methods should
be specified, as well as the measurement and scales, and the study instrument including the
validity and reliability.
Statistical Analysis: Descriptions of the statistical tests that will be used to analyze the data,
describe the sample, and test the hypotheses.
hapter Four: Results
C
This chapter should include the following subtitles:
1- Descriptive Statics: the descriptive results of the sample, the unit of analysis, and the Study
Variable statements.
2- Hypotheses testing: the results of the statistical analysis used to test the hypotheses and the final
decision whether to accept or reject each hypothesis.

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( )AL ( )
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32

-2 :


)American Psychological Association, APA Harvard Style
:
.1 ( )

( ) () :
Deegan, C. (2003), Financial Accounting Theory, Australia: McGraw-Hill.
.2 ( )

() :
Hussey, J. and Hussey, R. (1997), Business Research, London: Macmillan Press.
.3 ( )


() :
Godfrey, J., Hodgson, A. and Holmes, S. (2003), Accounting theory, (Fifth Edition), Australia: John
Wiley and Sons Ltd.
33

.4
: ( )
( )

. ( )In
( )ed/eds
() .
- Subramaniam, N. (2006), Agency Theory and Accounting Research: An Overview of some
Conceptual and Empirical Issues, in Hoque, Z. (ed.) Methodological Issues in Accounting
Research: Theories and Methods, Spiramus, London, PP. 81-55.
.5 :
.
- The Institute of Chartered Accountants of Scotland, (2002), Beattie, V., McInnes, B. and Fearnley,
S. (2002), Through the Eyes of Management: Study of Narrative Disclosures, Research Report,
London: ICAEW.
.6 ( ) .
() .
34

.7 :

.
Botosan, C. A. (1997), Disclosure Level and the Cost of Equity Capital, The Accounting Review,
Vol. 72, No. 3, PP. 350323.
.8 : ( )
( )and
()
( ) .
Disclosure Indices Design: Does it Make ,)2009( .Bravo, F. U. Abad, M. C. N, and Trombetta, M.278-253 .PP ,2 .No ,12 .A Differnace?, Spanish Accounting Review, Vol
.9 : ( )
( )
.
Abed, S. (2010), Disclosure of Forward-looking Information: UK Evidence, Unpublished PhD
thesis, University of Aberdeen, Aberdeen: UK.
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