Analytical study of the factors affecting the quality of the financial report via the Internet - applied study.

The objective of this study is to analyze the factors affecting the quality of the online financial report of a sample of Egyptian companies listed on the Egyptian Stock Exchange inside and outside the Egyptian liability index for 2014 through an analytical study of the various theories explaining the disclosure through the Internet. (Ownership of the major shareholders - institutional ownership - administrative ownership - family ownership - dispersed property) and the characteristics of the board of directors (size of the board of directors - independence of the board of directors - duplication of office - number of times The results were significant in terms of the relationship between the quality of the financial report on the Internet with the structures of ownership (ownership of the major shareholders - institutional ownership) and with the characteristics of the board of directors (size The Board of Directors - the independence of the Council). The relationship between the quality of the financial report on the internet and the different sectors was insignificant. Finally, there was a significant difference between the quality of the financial report on the Internet (general and content) and the registered companies not listed on the foreign exchange, Restricted and unrestricted in the Egyptian Liability Index 2014.