الافصاح المحاسبي لغرض التحليل المالي

Abstract

This study dealt with the subject of "sensory disclosure for the purpose of financial analysis" and came in order to answer the problematic of what is the importance and elements of accounting disclosure for the purpose of financial analysis? We tested the validity of the study’s hypotheses using the outputs of the SPSS statistical program, after we distributed 75 questionnaires, 62 of which were valid. The study concluded that accounting disclosure has a positive impact on accounting information, and that disclosure meets the needs of financial analysis. K