أثر قابلية التقارير المالية للقراءة على دقة تنبؤات المحللين الماليين: دراسة تطبيقية على الشركات المدرجة بالمؤشر المصرى لمسئولية الشركات EGX 100

الملخص EN

The research aimed to study and test the impact of the readability of financial reports on the accuracy of financial analysts’ forecasts: an applied study on the companies listed in the Egyptian corporate responsibility index EGX 100.

the study relied on a sample of 70 companies (280 views) during the period from 2018-2021.

the results of the study showed that there is a positive and significant effect of the readability of financial reports on the accuracy of the forecasts of financial analysts for the companies listed in the Egyptian index of corporate responsibility EGX 100.

and there is also a positive and significant effect on the relationship between the readability of financial reports on the accuracy of the forecasts of financial analysts of companies listed in the Egyptian index of corporate responsibility EGX 100.