The impact of disclosure in the report of the Board of Directors On the benefit of accounting information Provided to stakeholders (An analytical study)

Document Type : Original Article

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Accounting Department Faculty of Commerce University of Alexandria Alexandria Egypt

Abstract

Criticisms directed to the traditional model of financial reports which are mainly based on the financial statements led topay attention to descriptive board of director report to complement and explaining what was in the financial statements,in order to help the stakeholders evaluating the financial and operational performance more accurately. The purpose of this paper is to study and anaysis the potential positive returns of the information contained in the report of the board of directors for each entity and users of financial reports.

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