الفهرس | يوجد فقط 14 صفحة متاحة للعرض العام |
المستخلص This study dealt two axes, the first study of the nature of the voluntary disclosure and determine the types and its importance and objectives of the various theories, examine the need for the expansion of the voluntary disclosure and the main causes and the entrances of to this approach, while the second axis focused on the study of the stock market, and their efficiency, Add to study stocks and their prices which announced the financial market and the factors affecting the stock price, in order to study the impact of voluntary disclosure on the shares of listed companies in the of the Libyan market, so it can the formulation a problem of study in the key question is: What is the effect of the voluntary disclosure on the shares price of companies listed in the of the Libyan market? Among most important findings of the study the existence of a correlation between the optional disclosure and prices of shares of listed companies in the Libyan stock market, and the lack of statistically significant differences in the level of voluntary disclosure to the companies sample differences, as the study found that there are some data financial non-disclosed by the sample companies The study recommended the need to give companies more attention to the preparation of its financial statements and published in the official newspapers and websites affiliated in time selected so , in addition to the adoption of listed companies in the stock market for the concept of Libyan voluntary disclosure and abide by the deployment of its components within their financial reports. |