الإطار المفاهيمي للقيمة الملائمة للمعلومات المالية في أسواق رأس المال" دراسة تطبيقية"

المؤلفون

  • خالد ارخيص جامعة عمر المختار image/svg+xml المؤلف

الكلمات المفتاحية:

القيمة الملائمة للمعلومات المالية، القيمة السوقية للأسهم، | أسواق رأس المال، الأداء المالي، الأرباح المحاسبية

الملخص

هدفت الدراسة إلى دراسة العلاقة بين الإطار المفاهيمي للقيمة الملائمة للمعلومات المالية وأسواق رأس المال. التصميم/ المنهجية/ المنهج: أجرت الباحثة دراسة تطبيقية على الشركات المقيدة بالبورصة المصرية (EGX100). تم اختيار عينة الدراسة من أكثر الشركات نشاطا في البورصة المصرية (30) شركة في عام 2021 والتي يهدف الباحث من خلالها تحديد المشكلة، ثم تحديد أهداف تختص بمعالجة هذه المشكلة، ثم تطوير فروض معينة تغطي كافة جوانب تلك المشكلة، واختبار هذه الفروض بطريقة علمية من خلال الأساليب الإحصائية والتي يتم من خلالها تحديد وقياس وتحليل البيانات ،وذلك بهدف الوصول إلي نتائج موضوعية يمكن إن تتحقق أهداف الدراسة واعتمد الباحث على برنامج اكسل لإعداد البيانات واستخدام (SPSS) لعمل تحليل إحصائي لبيانات الدراسة التطبيقية. تظهر نتائج الدراسة والإحصاءات تتفق الدراسة التطبيقية واستنتاجاتها مع الدراسة النظرية القائلة بتأثير حجم الشركة والأداء لمالي والأرباح المحاسبية على القيمة السوقية للأسهم في سوق الأوراق المالية المصرية. بناءً على النتائج المذكورة أعلاه تم قبول الفرض البديل لكل الفروض الثلاثة بأنه توجد علاقة ذات دلالة إحصائية بين المتغيرات المستقلة (حجم الشركة، والأداء المالي، والأرباح المحاسبية) والمتغير التابع القيمة السوقية للسهم، ونرفض الفرض العدم لكل الفروض الثلاثة بأنه لا توجد علاقة ذات دلالة إحصائية للمتغيرات المستقلة (حجم الشركة، والأداء المالي، والأرباح المحاسبية) والقيمة السوقية للسهم. الكلمات المفتاحية: القيمة الملائمة للمعلومات المالية، القيمة السوقية للأسهم.

التنزيلات

تنزيل البيانات ليس متاحًا بعد.

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التنزيلات

منشور

2025-12-31

إصدار

القسم

مقالات اصلية

كيفية الاقتباس

الإطار المفاهيمي للقيمة الملائمة للمعلومات المالية في أسواق رأس المال" دراسة تطبيقية". (2025). مجلة العلوم الإجتماعية والإنسانية, 23(2), 305-338. https://jbas.lafsrj.ly/index.php/JHSS/article/view/298