أثر تبني معايير التقرير المالى الدولية على مستوى التحفظ المحاسبي بالقوائم المالية : دراسة تطبيقية على الشركات المقيدة بالبورصة المصرية في الفترة من 2013-2017

الملخص EN

The research aimed to study and test the impact of adopting the IFRS standards in Egypt on the level of Accounting Conservatism in the financial statements with the application on companies listed on the Egyptian Stock Exchange for the period 2013-2017.

In order to test the relationship, the researcher relied on the analysis of the multiple regressions on a sample of 60 companies in two periods, before adoption in 2013 and 2014.

and after adoption in 2016 and 2017 with the Moderating Variables for this relationship: Intensity of Intangible Assets, the financial leverage, the sector to which the company belongs, the size of the company and the size of the company's auditor's office.

The study results showed not accepting the main hypothesis that the adoption of international financial reporting standards in itself would have an effect on the level of an accounting Conservatism, But when adopting the standards of the international financial report taking into account the intensity of the intangible assets, the sector to which the company belongs, and the office of the auditor of the company, it had an effect on the level of the accounting Conservatism, while it had no effect for the level of leverage.

The study recommended adjusting the IFRS standards to suit the financial reporting environment in Egypt in order to increase the positive impact of these standards on corporate stakeholders, establish a professional body to issue the Egyptian accounting and auditing standards, and issue an interpretive guide to accounting standards to reduce the use of personal judgment.

Accounting and auditing offices shoud pay attention for the human and professional development of their auditors, training courses to follow up the implementation of international financial reporting standards and their proper application, and, finally, teaching IFRS in Egyptian universities to make training to improve the level of graduates.