العلاقة بين الربح المحاسبي والتدفقات النقدية

Abstract

Abstract The problem of the research claims that the profit, which disclosed by the enterprises in business environment is the source of questior1 for many users of financial accounting statements and reports. The accounting depends mainly in treating the financial processing, "on many assumptions, principles and standards then control the profit measurement and it’s disclosure, rather that the existence of sufficient flexibility that enable the accountants to choose either the methods, or alternatives on accounting policies in the areas of profit measurement or it’s reporting. Thus some enterprises tend towards income smoothing behavior. On the other hand the cash flow statement represents guidelines to judge the proficiency and effectiveness of the administration on achieving profits from operation activities, and judge the quality and perfection of the profits. The researcher aimed to investigate the phenomena of income smoothing in Sudan business environment. Further more to show the effect of accounting alternative on the reporting about income, and detects degree of commitment in applying cash flow statement in S udanese enterprises, and c ornpare it’s cash flow with disclosed profits. ln_ solving the research problem, the researcher performed empirical study on some enterprises in business environment in Sudan in-order to find out behavior of these enterprises towards accounting profit numbers and analyses their cash flows. The study depends on four hypotheses come as follows: The first hypothesis: The conceptual framework of accounting theory depends on group of many hypotheses, principles and standards, which determine the profit and means of measuring it. . The second hypothesis: The financial statement of companies and their accounting disclosure influenced by income smoothing. The third hypothesis: Cash Flow Statement can be considered as the basic tool to evaluate the projects in the existence of income smoothing phenomena.

The fourth hypothesis: the indicators of cash flows 1n smoothed companies differ from non-smoothed in Sudan business environment. ‘ The researcher ended to the results of the assumptions proved: The arrangement of accounting policies in the business environment is very important to increase the benefits of accounting information, which may help in making decisions. The statistical data analysis show the existence of partial income smoothing behavior in the study sample, which depends on income smoothing measurement (Gross or Net Income). - _ The analysis of cash flow indicators reveals the relation between the income smoothing behavior and investment indicators. The researcher recommended the following: study the affection of factors such as (size-profitability- ownership) on income smoothing behavior in Sudan business environment, besides any other factors that may lead to detect this phenomena. Empirical studies in area of cash flows should be carried out of, in order to be applied in Sudan business environment.