دور التوسع في الإفصاح عن التقديرات المحاسبية في الحد من غموض التقارير المالية

الملخص EN

The main objective of this study is to emphasize the a significant role of disclosing the accounting work in reducing the ambiguity of financial reporting information in companies listed in the Egyptian Stock Exchange.

In general, this aims to enhance the credibility of financial reports to attract more investments to Egypt, and further gain investors' trust in such reports.

This was verified by surveying a sample of (150) items that included three main categories (researchers, external auditors and financial analysts).

Furthermore, a group of statistical tests were performed on the study variables, which are represented by three independent variables that express the expansion in the disclosure of accounting estimates information (past, current, and future information), in addition to a single dependent variable (ambiguity of financial reports).

The study concluded that the expansion of the disclosure of accounting estimates information, especially past and future information, significantly reduces the ambiguity of the financial reports of companies listed in the Egyptian Stock Exchange; through the information such reports provides that helps in the possibility of comparison and verification.