الفهرس 
قياس أثر دورة حياة المنشأة على نغمة الإفصاح المحاسبي وانعكاس ذلك على الآداء المالي المستقبلي في منشآت الأعمال : دراسة تطبيقية
مستخلصيوجد فقط 14 صفحة متاحة للعرض العام
 |  | from | 151 |  |  |
| | | from | 151 | | |
المستخلص
This study aimed to measure the impact of firm life cycle stages on the tone of accounting disclosure and the reflection on the future financial performance. to achieve this objective, previous accounting related literature was retrieved and analyzed. based on literature review, research variables were identified, with an applied study. total sample size of 60 of the companies listed index egx.100 in the Egyptian stock market in the period from 2015 to 2019, has been collecting data from annual financial reports and statements, and data were analyzed using the method of content
analysis and descriptive statistics teqniques, which is represented in mean
and standard deviation, and coefficient of torsion, and coefficient of kurtosis,
and also used statistical methods such as path analysis by using smart pls
program to test the hypotheses of the study.
the study found that there is a significant relationship between firm life
cycle stages and tone of accounting disclosure, and there is a significant
relationship between tone of accounting disclosure and the future financial
performance, and also there is a significant relationship between firm life
cycle stages and the future financial performance, finally there is a
significant relationship between firm life cycle stages and the future
financial performance: the role of disclosure tone as a meditor.