قیاس فاعلیة التقاریر السردیة فی الحد من الاستحقاقات الاختیاریة للشرکات المقیدة فی سوق الاوراق المالیة
مجلة البحوث المالیة والتجاریة
Purpose -The study aimed to provide an applied framework to measure the impact of the content of narrative reports on the area of optional entitlements that companies listed on the stock market can benefit from in profit management operations. and that there is a need to measure the level of narrative disclosure in a sample of companies listed on the stock market and show its impact on The quality of the reports by measuring the impact on the level of optional benefits in these companies
... se companies Design/methodology/approach-The study followed an applied scientific method based on unloading the contents of the financial statements of a sample of companies listed on the Egyptian stock market and providing a practical guide for the impact of narrative reports on the size of the optional benefits that allow management to manage profit opportunities. Findings - The study ended with the acceptance of the hypothesis that there is no significant effect between the contents of the narrative reports on the level of optional entitlements, taking into account the performance control indicators for the companies listed on the Egyptian Stock Exchange. The electives at a very weak rate reflect the administration's failure to exploit the contents of the narrative reports in profit management.