أطروحة (دكتواره)-جامعة القاهرة، 2022.

ببليوجرافيا: صفحات. 159-189.

تهدف هذه الدراسة الي تحديد اثر درجة تعقد التقارير المالية علي الاداء المالي المحاسبي والاقتصادي وانعكاس ذلك علي قيمة المنشأة تمثلت العينة النهائية للدراسة في 62 شركة مدرجة في مؤشر 100 EGX. تمثلت مصادر تجميع البيانات في : المواقع الالكترونية الخاصة بالشركات، موقع مباشر مصر، الموقع الرسمي للبورصة المصرية، وقاعدة بيانات طوسون رويترز. استخدم الباحث نموذج الانحدار الخطي المتعدد لاختبار فروض الدراسة.

This study aims to determine the impact of the complexity of financial reports
on accounting and economic-financial performance, and its reflection on the firm
value. The final sample of the study was represented in 62 companies listed in the
EGX 100 index (310 observations). The sources of data collection were companies’
websites, Mubasher Egypt website, the official website of the Egyptian Exchange,
and the Thomson Reuters database. The researcher used a multiple linear
regression model to test the study hypotheses.
The complexity of financial reports was measured through (information
overload and reading difficulty). The accounting financial performance was
measured through the Return on Assets (ROA), and the economic financial
performance was measured through the Economic Value Added (EVA). The value
of the firm was measured by Tobin’s Q. The results of the research indicated that
there was no significant relationship between information overload and accounting
financial performance, in addition to the absence of a significant relationship
between the difficulty of reading and the financial accounting performance. As a
result, it is possible to conclude that there is no significant relationship between the
degree of complexity of financial reports and financial accounting performance.
In a related context, the results of the study also indicated that there was no
significant relationship between information overload and cenonoce lcoioecif
performance, while the results indicated a significant inverse relationship between
the difficulty of reading and the cenonoce lcoioecif performance. The results of the
study also indicated that there was no significant relationship between the
accounting financial performance and the value of the firm, and that there is a
positive significant relationship between the economic financial performance and
the value of the firm. It also showed that there is an inverse relationship between
the difficulty of reading and the value of the firm, and the absence of a direct
relationship between information overload and the value of the firm.

صدر أيضًا كقرص مدمج.

النص بالعربية والملخص بالإنجليزية.