Measuring the Impact of an Organization's Political Relations on the Relationship between Information Overload and the Quality of Financial Reports and Their Impact on the Organization's Value: an Applied Study

Research Objective: The study aimed to measure the impact of political relations on the relationship between information overload and the quality of financial reports and its reflection on the value of the enterprise.
Design and methodology:  To achieve the objectives of the study, it was adopted The researchers In the study assignment test An applied study, where the applied study relied on a sample of non-financial companies listed on the Egyptian Stock Exchange, consisting of 67 companies.-402 views - Contribution included in the index EGX 100During the period from 2018 to 2023, using the content analysis method in addition to a set of quantitative statistical methods.-Correlation matrix, Pearson, regression models, and path analysis – using Two programs (SPSS &SmartPLS 4)The researcher relied on Thaton the Cronbach's alpha coefficient Cronbach's Alpha Coefficient To measure the reliability and validity of the questionnaire, the researcher also used: yen Durbin Watson To verify from Empty Variables The model from problem connection Self in addition, Pearson's correlation coefficient and analysis decline, and analysis The path Path analysis To measure the strength and direction of the relationship between Study variables.
Results and recommendations: The theoretical and applied study reached several results, the most important of which are: There is a statistically significant direct correlation between the market value of the establishment and both the information overload and the political relations of the establishment. As There is a positive correlation between both information overload and the political relations of the entity and the quality of financial reports. While I found that the indirect effect of the establishment's political relations on the relationship between information overload and the quality of reports and its reflection on the establishment's value is not significant.; although There is a positive correlation between the market value of the facility and both the relationship between information overload and the quality of financial reports, and the facility’s political relations. In light of the study results, the researchers recommend the necessity of tightening control by professional and legislative bodies and organizations, in addition to the importance of Raising awareness among business management and executives about the nature of the risks and benefits resulting from the establishment’s involvement in political relationships and ties, on the one hand, and the importance and impact of disclosing those relationships in reducing information asymmetry., thus improving the quality of financial reports and the value of the enterprise.