Cash flow statement is considered one of the key financial statements that the accounting standards, rules whether international or local have obliged companies to prepare at the end of the end of the period year, in addition to the other financial such as income statement and the statements financial position. The statements of cash flow is regarded as the most significant tool for financial analysis that helps users to make different types of economics decisions with a degree of rationality and reasonability, as well as predicting the future of company. The aim of this paper is to show the relationship between the statement of cash flows based on accrual and future forecasts of cash flow for companies by analyzing figures and ratios of this statement. To achieve the objectives of the paper, the researcher relied on reviewing 14 related studies that were published in different journals and by different authors for time periods (2016 - 2020). This study reached a number of results based on the aforesaid studies, the most important of which is that the accrual-based accounting rules relate to the future cash flow of companies, including accounts receivable, accounts payable, expenses, depreciation, etc. Moreover, based on these results, it is expected that future research will explore other financial factors that influence the company's future cash flow, for example, the company's financial risk.

Accounting conservatism principle plays an important role in producing fair view of financial statements and has appeared as one of the most prominent research topics over the last 15 years. The main objective of this study is to determine the effect of the accounting reservation to reduce the asymmetry of information and the cost of capital within the framework of international standards (IFRS). To achieve the objectives of the paper, the researcher relied on reviewing 14 related studies that were published in different journals and by different authors for time periods (2015-2020). Based on the results of the aforementioned studies, the study reached several results, the most important of which is that accounting conservative has a major role in reducing the phenomenon of asymmetry of information and reduce the cost of capital within the framework of international standards (IFRS) through the commitment in the Stock Exchange listed companies to apply international standards that are conservative accounting to improve their efficiency.

The above research papers confirm the fact the accuracy and credibility of financial reports issued by listed firms are crucial for an efficient and viable stock market. Unfortunately, accounting fraud and other financial market misconduct are prevalent in the global market, and have seriously damaged interests of shareholders around the world. To prevent this bad phenomenon and to improve investor confidence, governments around the world have implemented a series of reforms to strengthen internal and external corporate governance mechanisms. Many of these regulatory changes have focused on the composition of an audit committee, a board sub-committee in charge of overseeing a firm’s financial reporting process, internal control structure, internal audit functions, and external audit services. Thus, the aim of this paper is to show the relationship between the impacts of audit committee on financial reporting quality. To achieve the objectives of the paper, the researcher relied on reviewing 15 related studies that were published in different journals and by different authors for time periods (2016 - 2020).