The research aims to study and test the impact of the readability of annual financial reports on the stock prices of companies listed on the Egyptian Stock Exchange. It also aims to study and test the factors that affect the readability of financial reports. Using a sample of 173 companies' financial reports for the year 2023, and using multiple linear regression and correlation models, the study found a positive and significant impact of increasing financial report readability on stock prices. Furthermore, increased profitability (as a performance measure) had a positive impact and correlation on financial report readability, while an inverse impact and correlation was found for increasing company size and age on financial report readability.
Hanna, I. G. I. (2025). A Critical and Applied Study to Test the Impact of Readability of Financial Reports on Stock Prices of Companies Listed on the Egyptian Stock Exchange. Alexandria Journal of Accounting Research, 9(2), 535-585. doi: 10.21608/aljalexu.2025.426539
MLA
Imad George Ibrahim Hanna. "A Critical and Applied Study to Test the Impact of Readability of Financial Reports on Stock Prices of Companies Listed on the Egyptian Stock Exchange", Alexandria Journal of Accounting Research, 9, 2, 2025, 535-585. doi: 10.21608/aljalexu.2025.426539
HARVARD
Hanna, I. G. I. (2025). 'A Critical and Applied Study to Test the Impact of Readability of Financial Reports on Stock Prices of Companies Listed on the Egyptian Stock Exchange', Alexandria Journal of Accounting Research, 9(2), pp. 535-585. doi: 10.21608/aljalexu.2025.426539
VANCOUVER
Hanna, I. G. I. A Critical and Applied Study to Test the Impact of Readability of Financial Reports on Stock Prices of Companies Listed on the Egyptian Stock Exchange. Alexandria Journal of Accounting Research, 2025; 9(2): 535-585. doi: 10.21608/aljalexu.2025.426539
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