Basic Informations

C.V

Master Title

The Effect Of determinants of Accounting Standards Application in Light of IFRS On Accounting Disclosure Models, withThe Application upon the Egyptian Environment

Master Abstract

The study aimed at the impact of the determinants of applying accounting standards under (IFRS) on accounting disclosure models. The determinants of applying accounting standards as formulated in the research model, which represent independent variables in economic determinants, which include (inflation - financial leasing - real estate financing - merger - progress Stock exchanges) environmental determinants, that include (Coronavirus - digital business environment - greenhouse gas emissions) legal determinants, which include (governance - corporate laws - capital market laws - ministerial decisions) and there are other determinants that lead to different standards of measurement and disclosure and lead to a difference Financial reporting and disclosure systems between countries as a result of the difference in those determinants, the most important of which are the legal system, the pattern of project ownership, the impact of tax systems, and the strength of the accounting profession. Where these determinants affect many accounting dimensions, including the need for information by decision makers, the type and degree of accounting information required,are the basic entrance used in building accounting standards. The research sample consisted of (150) individuals, and the valid lists were relied upon to perform the statistical analysis. The data were encoded and unloaded using the Statistical Package for Social Sciences (SPSS) (Version 23) program for each of the demographic variables and the independent and dependent variables of the study in order to test Research hypotheses The results reached by the researcher from the study showed the acceptance of the first hypothesis, which states that there is a positive and statistically significant effect of the determinants of building accounting standards under (IFRS) compared to the American standards (GAAP) on the quality of accounting disclosure and acceptance of the second hypothesis, which states that there is an effect Positive and statistically significant for the determinants of applying accounting standards under (IFRS) on the quality of accounting disclosure The most important recommendations reached by the researcher were to pay attention to the impact of economic determinants when making a decision to apply accounting standards, especially when determining the quality and priorities of issued standards, and paying attention to the impact of legal and environmental determinants when making a decision to apply accounting standards, especially when determining the method used in the organization, the device and its formation. The method of operation of the device, and the dependency of the device

PHD Title

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PHD Abstract

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