This study aims to investigate the relationship between company characteristics (firm size and Leverage) and accounting risk disclosure, depending on logarithm of Total assets to measure the independent variable (firm size) and the leverage ratio to measure the independent variable (leverage), and logarithm of number terms of accounting risk disclosure to measure the dependent variable (Risk Disclosure), and investigate the relationship between (firm size and Leverage) and trading volume. Multiple regression models were used twice, first to test the relationship between firm size and leverage and risk disclosure, second estimated regression model to test the relationship between firm size and leverage and volume trading. In order to meet the objectives of this study, random sample of 60 Egyptian corporation listed in Egyptian stock exchange were selected from 10 economic sector, and the results are: 1- This study found a positive relationship between firm size and accounting risk disclosure. 2- This study found no relationship between leverage and accounting risk disclosure. 3- This study found a positive relationship between firm size and trading volume. 4- This study found no relationship between leverage and trading volume. Key words: Accounting risk disclosure, Firm size, Leverage, Trading volume.