“…اليثر لحا علا (Hribar and Yang, 2016;Bouloe and Hasani, 2015;Foroghi and Nokhbeh, 2014;Burg et al, 2014;Hsieh et al, 2014;Van Berlo, 2014;Ahmed and Duellman, 2013;Libby and Rennekamp, 2012;Habib et al, 2012;Hilary and Hsu, 2011) . (Hsu, 2017;Park and Chung, 2017;Schwizer et al, 2015;Baccar et al, 2013;Ezzeddine et al, 2012;Schrand and Zechman, 2012;Paredes, 2005) . Chen et al, 2016;Dyck et al, 2010;Cotter and Young, 2007;Dechow et al, 1996) = 0.3732199, 0.1018052, 0.1385979, 0.2565393; Coefficient= -0.9859875, -0.2.284694, -1.976178, (Altarawneh et al, 2020;Bhandari et al, 2018;Demerjian et al, 2013;Huang et al, 2012;Koh, 2011;Aier et al, 2005 ----------------------------------------------------------------------------. .…”