تحليل العوامل المؤثرة على بيئة المعلومات وإنعكاسها على القيمة الملائمة للمعلومات المحاسبية (دراسة تطبيقية على الشركات المدرجة فى سوق رأس المال المصرية)

Abstract

Analytical Study of the Factors Affecting Corporate Information Environment and their Impact on the Value Relevance of the Accounting Information An applied study on listed companies of the Egyptian Stock Market” • Problem of The research: The study problem is characterized by the low quality of accounting information due to the presence of many factors that affect the corporate information environment, which leads to a decrease in the value relevance of the accounting information and increase the information asymmetry between insiders and outsiders. Proceeding from above The Problem of the Current Study IS: What are the factors affecting the corporate information environment and how does this affect the value relevance of accounting information? • Objective of The research: The objective of this study is to identify and the factors that affect the corporate information environment and analyze the impact of these factors on the value relevance of the accounting information for registered companies in the Egyptian stock market. • Research Hypotheses: The first hypotheses: There is no relationship between accounting conservatism and the corporate information environment for the listed companies of the Egyptian Stock. 1. There is no relationship between corporate governance and the corporate information environment for the listed companies of the Egyptian Stock.