العلاقة بين القدرة الإدارية وجودة الإفصاح عن المخاطر و أثرها على الدور التقييمي للمعلومات المحاسبية : دراسة تطبيقية على الشركات المقيدة بالبورصة المصرية

Abstract EN

The study aimed to analyze the relationship between the managerial ability of managers and quality of the risk disclosure and its impact on the value relevance for accounting information, by applying on companies listed on the Egyptian Stock Exchange during the period (from 2018 to 2020).

The management ability was measured using the Demerjian et al.

, (2012) model, which depends on the Data Envelopment Analysis (DEA) method.

The quality of risk disclosure was measured depending on three indicators; the quantity of risk disclosure, the risk disclosure coverage for financial and non-financial risks, in addition to the qualitative characteristics for accounting information quality presented by the risk disclosure.

Finally, the value relevance for accounting information was measured depending on the regression analysis method according to Ohlson (1995) model.