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نوع المستند : المقالة الأصلية

المؤلفون

کلية التجارة - جامعة المنصورة

المستخلص

Abstract:
This study effect of faithful representation in the accounting information disclosed in the financial statements and the impact on stock return, Application on Petrochemical companies registered in the Egyptian Stock Exchange, The problem in the study is That most of the studies did not focus on how to measure the level of this Qualitative characteristic in the financial statements and reports and the impact on the uses of accounting information and utility for users with special regard to the impact on earnings per share, which requires more research on this topic.
The study aimed to identify the faithful representation in accounting information and try to identify her sub- characteristics represented in completeness, neutrality, and freedom from errors and that is what
2
has been dealt with in the theoretical part, Also measuring the level of faithful representation to clarify the availability of such characteristics in the disclosed accounting information in the financial statements , In addition to verify the existence of the effect of the level of faithful representation on stock return, and the researcher measured the faithful representation characteristic through Preparing questionnaires and to verify the extent of the impact of the characteristic of faithful representation and sub-characteristics have on stock return The researcher used the method of simple linear regression.
The study found several results, such as:
1. There were no statistically significant relationship between the level of faithful representation and stock return.
2. There were no statistically significant relationship between the level of completion of accounting information and stock return.
3. There were no statistically significant relationship between the level of neutrality of accounting information and stock return
4. There were no statistically significant relationship between the level of accounting information free of errors and stock return.

الموضوعات الرئيسية

المراجع

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