tailieunhanh - Measuring the effect of disclosure quality of integrated business reporting on the predictive power of accounting information and firm value

This paper measures the effect of disclosure quality of integrated business reports on the predictive power of accounting information and firms’ value in the Egyptian Stock Market. In order to achieve the research objectives, the research relies on content analysis approach in examining the annual reports of the companies listed in the Egyptian Stock Exchange from 2015 to 2018. | Measuring the effect of disclosure quality of integrated business reporting on the predictive power of accounting information and firm value .den color inherit .ttnd ol .ttnd ul .ttnd dl padding 0 0px 0 20px .ttnd hr margin 10px 0px .ttnd a href javascript void 0 .ttnd a href color inherit dtextscript p text-align left dtextscript img vertical-align middle Management Science Letters 10 2020 1377 1388 lt br gt lt br gt lt br gt lt br gt Contents lists available at GrowingScience lt br gt lt br gt lt br gt Management Science Letters lt br gt homepage msl lt br gt lt br gt lt br gt lt br gt lt br gt Measuring the effect of disclosure quality of integrated business reporting on the predictive lt br gt power of accounting information and firm value lt br gt lt br gt lt br gt Magdy Abdul Hakim Melegya and Alaa Mohamad Malo Alainb lt br gt lt br gt lt br gt aAssistant lt br gt Professor Department of Accounting Faculty of Commerce Benha University Egypt lt br gt b lt br gt Professor Department of Accounting Faculty of Aqaba College Al-Balqa Applied University Jordan lt br gt CHRONICLE ABSTRACT lt br gt lt br gt Article history This paper measures the effect of disclosure quality of integrated business reports on the predictive lt br gt Received October 3 2019 power of accounting information and firms value in the Egyptian Stock Market. In order to achieve lt br gt Received in revised format No- the research objectives the research relies on content analysis approach in examining the annual lt br gt vember 12 2019 lt br gt reports of the companies listed in the Egyptian Stock Exchange from 2015 to 2018. The study lt br gt Accepted November 15 2019 lt br gt Available online depends on measuring the independent variable . disclosure quality of the integrated business lt br gt November 16 2019 reports on building up a disclosure index consisting of 45 items in 8 groups equally weighted lt br gt Keywords whereas dependent variables which represents