الفهرس 
الفصل الأول: الدراسات السابقةيوجد فقط 14 صفحة متاحة للعرض العام
 |  | from | 269 |  |  |
| | | from | 269 | | |
المستخلص
The research aims to measure the level of voluntary disclosure of companies registered in the Egyptian stock market, the Saudi market and the London market to identify the factors regulating it in the three markets. Identify the similarities or differences between the three markets with respect to the impact of the characteristics of the company on the expansion of the level of voluntary disclosure. Propose a framework to measure the impact of the Firms characteristics on the expansion of the level of voluntary disclosure. Studying the effect of expanding the level of voluntary disclosure on enhancing the confidence in the information content of financial reports of companies registered in the three markets. The study reached the following results, There are significant differences between the three markets on the level of voluntary disclosure provided by the financial reports of the companies listed in these markets, There is an agreement between the markets The three have a positive effect on the expansion of the level of voluntary disclosure. There is agreement between the three markets on the nature of the positive moral effect of the expansion of the level of voluntary disclosure, on the level of confidence that stakeholders give to the information content of financial reports.
Key Words: Voluntary Disclouser, Firms characteristics.