Integrated Reporting and Reduction the Level of Information Asymmetry in the Egyptian Stock Market

Document Type : Original Article

Author

Accounting and Auditing Department Faculty of Commerce _ South Valley University Egypt

Abstract

The integrated reports represent the company's vision, mission and strategy towards achieving its future objectives. It connects environmental, social, legal and economic performance and acts as a tool for link and contact between stakeholders to assess the company's ability to create and maintain value.
The current study aims mainly to determine the extent to which the informational content of integrated reports contributes to reducing the asymmetry of accounting information in the Egyptian stock market.
And through induction and analysis of relevant studies, the study concluded that the informational; content of integrated reports can contribute to reducing the information gap between investors and improving the levels of all qualitative characteristics of accounting information, and achieving a better balance between these characteristics, which in turn leads to reducing the asymmetry of accounting information in the market.

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