Suggestions for future research
This issue deserves further investigation with regard to other aspects of the issue by researchers.
What is being proposed for future research include the following:
1- Use Income approach to calculate accruals and compare its results with the results of this study 2 - Use other discretionary and non-discretionary components of accruals resolution models such as Haley, Di Angelo and Jones model and compare its results with the results of this study 3 - The use of other financial ratios or increased financial ratios and comparing its results with the results of this study.