دراسة تحليلية لأثر (BEPS)‎ على جودة القوائم المالية وقيمة أسهم الشركات في ظل الهيمنة الرقمية والاتفاقية متعددة الأطراف

Abstract EN

This paper investigates the base erosion and profit shifting (BEPS) project, and the Multilateral Instrument (MLI) associated with it, and study the impact of this by giving confidence to the financial statements as a way to create confidence in the money market and business integrity, and does this have an impact on raising the value of corporate for shareholders and lenders and thus on the value of the stock, and the extent of increased confidence in relying on the financial statements data of companies committed to applying the mechanisms of the agreement as a result of increasing credibility and transparency in the financial statements, by focusing on tax planning processes carried out by multinational companies by exploiting advanced digital technology, which enabled it to follow many means of tax evasion, which led to the waste of many tax revenues, which is the main source for many countries, especially developing countries, which represents the basis for achieving political and economic development, and therefore a large number of countries sought to sign the agreement Including Egypt, which signed the agreement in 2019, and therefore the field study sought to test the research hypotheses on the Egyptian reality to reach To answer the questions related to the research, which revolves around studying the relationship between the base erosion and profit shifting (BEPS) and the Multilateral Instrument (MLI), , reducing tax evasion and raising the quality of information in the financial statements and the value of the stock.