قياس مستوى الإفصاح المحاسبي و المالي و العوامل المؤثرة فيه

الملخص EN

The financial crisis has shown for the year 2008 that the information disclosed by institutions are not enough, and the focus was then on the amount of information provided by the institutions within its reports it is better to provide information serving different users purposes, rather than the expansion of the disclosure, The focus was on the judgments and estimates and these partial became the core of the disclosure process so this called for more attention to disclose internationally The beginning of 2012, there were international efforts FASB and CFA sought to develop a framework a reference to the disclosure, in addition to the efforts of IASB which contained all the standards on disclosure.

From this point , we decided to study this concept and we seek through this study to identify the method used to measure the level and then addressed to study the various factors that may affect it, and then to identify the factors that intervened and affected it, The study concluded that the difference in the disclose in annual reports of the institutions is due to number of factors that influence from one institution to another and from one country to another may be different levels, it could be reaction of different factors to affect the level of disclosure and the difference may be due to the effect of one factor.