العوامل المؤثرة على مستوى وجودة الإفصاح الإلكتروني للتقارير الماليه Quality of Electronic Degred and the affect factors Disclosure Financial Reporting

The research was aimed at determining the reason for the discovery of electronic disclosure among companies in an Egyptian magazine for a sample of 55 Egyptian companies, and an impact index was developed at the level of electronic departments, consisting of 45 items. The study concluded that there is a positive presence of profitability at the level of electronic disclosure and the presence of a small contribution to public ownership, the problem of the company and management management. It also includes the level of electronic disclosure in Egyptian companies between 7% and 64% according to the user index.