الإفصاح الإلزامي عن المعاشات التقاعدية وأثره على أحكام قرارات المستثمرين في ضوء المعايير المحاسبية المرتبطة: (دراسة ميدانية)‎

Abstract EN

Pension systems are important topics in the preparation of financial reports.

Accounting standards have been addressed and their impact on pension disclosure of financial statements, only the effective application of accounting standards associated with the emergence of many accounting problems, leading to reducing investment and credit decision-making With its pension accounting, and then affects the investment decision in Egypt.

This research was primarily aimed at the importance of compulsory disclosure and impact on investors 'provisions and resolutions in the light of the associated accounting standards and their positive impact on increasing the degree of transparency in the financial statements and thus raising the quality of financial reports and then influencing investors' decision on the stock market