أثر جودة الإفصاح المحاسبي على التصنيف الائتماني للشركات : دراسة تطبيقية على الشركات المدرجة في سوق الأوراق المالية المصري

الملخص EN

The purpose of this research is to develop a new model for the effect of accounting disclosure qualityon firms' credit ratings.

The sample used in the current study consists of 260 observations of firms listed on the Egyptian Stock exchange through the period from 2006 to 2018.

The research concludes that the new model is useful in explaining the effect of accounting disclosure qualityon firms' credit ratings.

It finds that accounting disclosure quality has a significant positive effect on firms' credit ratings.

Firm profitability has a non-significant effect on firms' credit ratings.

Firm size has a non-significant effect on firms' credit ratings.

To the best of my knowledge, there are no Egyptian studies to date examining the effect of accounting disclosure qualityon firms' credit ratings.

Consequently, this research contributes to the limited literature by suggesting a new model for the effect of accounting disclosure qualityon firms' credit ratings.