الفهرس 
الفصل الأول الاطار العام للدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The study aimed to show the role of adopting international standards for financial reporting on the quality of accounting disclosure and its impact on the accuracy of financial analysts’ forecasts of profits in the Egyptian environment, in light of the differences in the methodology of the application and its reflection on the information content of financial reports. The importance of research to achieve the adoption of international standards for financial reporting in the Egyptian environment is currently of importance, after there was a gap of standards in the Egyptian environment due to the delay in applying international standards, we find that there is a rapid up keeping of international standards(IFRS)at the moment, so the research addressed the role of international standards for financial reporting in improving the usefulness of accounting information and the impact on the accuracy of financial analysts’ forecasts of profits. structural modelling has been used to test the role of accounting disclosure as an intermediary in the relationship between the adoption of international standards for financial reporting and the accuracy of financial analysts’ forecasts, and then reanalysis using the international financial reporting standards as a modified variable of the relationship between the quality of accounting disclosure and the accuracy of financial analysts’ forecasts, based on the development of the S&P accounting disclosure index to measure the quality of accounting disclosure. The study found that the adoption of the international financial report standards despite its positive impact on the accuracy of financial analysts’ predictions in the Egyptian environment, but it increases this positive effect indirectly when the quality of accounting disclosure is mediated as a medium in the relationship between the adoption of standards and the accuracy of the forecasts of financial analysts. On the other hand, the study found the direct correlation between the quality of accounting disclosure and the accuracy of financial analysts’ forecasts, with the use of international standards to prepare financial reports as a rate of relationship between them.