دراسة و اختبار أثر جودة التقارير المالية على فرص الاستثمار في الشركات المسجلة بالبورصة المصرية

Abstract EN

This research aims to study and analyze the framework of the relationship between the quality of financial reports (FRQ) published as an independent variable and the investment opportunities in the company as a dependent variable, in order to identify unexpected results or undiscovered matters regarding the importance of the role of the quality of financial reports in reaching the optimal investment position for companies listed in the stock exchange The Egyptian market during a five-year time series, starting from 2016 and ending in 2020.

This was done through a theoretical, analytical, and applied study on 70 companies listed on the Egyptian Stock Exchange (350 views).

ResultsThe research concluded in the Analytical Apartment that the concept of the quality of financial reports varies because of the multiplicity of influential parties and their users, and that the quality of financial reports plays an effective role in improving investment opportunities available to business companies.

The results of the applied study supported the significant and direct relationship between the quality of financial reports and investment opportunities in the companies under study, while the role of control variables (company size, degree of financial leverage, earnings per share) varied in morale and direction of this relationship.

Recommendations The research recommended the importance of conducting more research on the importance of the quality of financial reports in the decisions of users in general and the management of the company, as well as the importance of activating factors that improve investment opportunities in Egyptian companies to activate the role of the capital market in the growth of the national economy.