اثر التوسع في الافصاح الاختياري على خصائص المعلومات المحاسبية لترشيد قرار الاستثمار في سوق الاوراق المالية الليبي

عبد السلام علي, کمال; محمود السجاعي, محمود; سلطان محمد علي, وداد

doi:10.21608/alat.2016.217587

	اثر التوسع في الافصاح الاختياري على خصائص المعلومات المحاسبية لترشيد قرار الاستثمار في سوق الاوراق المالية الليبي "دراسة تطبيقية"
المجلة المصرية للدراسات التجارية
Article 6, Volume 40, Issue 2, April 2016, Page 277-301 PDF (603.68 K)
Document Type: المقالة الأصلية
DOI: 10.21608/alat.2016.217587
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Authors
کمال عبد السلام علي¹; محمود محمود السجاعي¹; وداد سلطان محمد علي²
¹کلية التجارة - جامعة المنصورة
²کلية الاقتصاد - جامعة الزاوية - ليبيا
Abstract
The study aimed to identify the impact of the expansion of the Voluntary disclosure of accounting information on the properties to rationalize the decision to invest in the securities of the Libyan market. The study found a positive relationship between the expansion of the Voluntary disclosure and accounting information between the properties to rationalize the investment decision as it leads the expansion of the Voluntary disclosure to improve the quality of accounting information and thereby increase their effectiveness to rationalize the investment in the Libyan financial market decision. The study recommended the adoption of listed companies, securities Libyan market for the concept of the Voluntary disclosure and the expansion of disclosure within the controls without having a negative impact on the company, The study also recommended giving more attention to corporate financial statements incorporate the optional disclosure items within these reports.


References
1- Paul Zarowin," Corporate Disclosure Policy and the Informativeness of Stock Prices", Review of Accounting Studies, vol 7, 2002, pp33–52. 2- Reshard A. Lampert , et al," ," Accounting Information, Disclosure, and the cost of capital", Journal Of Accounting Research, Vol. 45, No.2, 2007, Pp.385 -420 . 3- Samir M. Elgazzar, et al," an examination of the determinasts and contents of Corporate ," Voluntary DisclosureJournal Of Accounting , , auditing & Finance2008, pp. 95 – 114 .
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اثر التوسع في الافصاح الاختياري على خصائص المعلومات المحاسبية لترشيد قرار الاستثمار في سوق الاوراق المالية الليبي "دراسة تطبيقية"