تأثير الإفصاح المحاسبي عن الأصول غير الملموسة علي جودة التقارير المالية بالتطبيق على الشركات الصناعية المساهمة المدرجة في البورصة

Abstract EN

The study aimed to show the impact of accounting disclosure of intangible assets on the quality of financial reports by applying to the industrial joint stock companies listed on the stock exchange, and the study community represented in all the joint stock industrial companies listed in the Egyptian stock market, where the researcher relied on the data of the companies listed in that market during the period The time period from (2016 AD/ 2019 AD), which amounted to (20) joint stock companies registered in the Egyptian stock market, distributed over seven industrial sectors, and the research sample amounted to (16) companies from the research community.

The most important finding of the study is The accounting disclosure of intangible assets has a positive impact on the quality of financial reports in industrial companies contributing to the stock exchange, that the stock exchange sectors that disclosed intangible assets in their financial statements are (health care sector, household products sector, gas and petroleum sector) and there are some sectors in which there are companies in which intangible assets have been disclosed and others have not been disclosed (Basic resources sector, construction sector), disclosure of intangible assets makes financial reporting information valuable.