The effect of the size of the accounting and auditing facility on the relationship between the accounting information generated in accordance with International Financial Reporting Standards and the value of the company An applied study on companies listed on the Egyptian Stock Exchange

Document Type : Original Article

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Accounting Department Faculty of Commerce Alexandria University Alexandria Egypt

Abstract

Financial accounting is an information system that produces financial information, which is communicated to users, through published financial reports. Accounting information is considered one of the most important information that investors, creditors, and other stakeholders rely on in making decisions. Accounting information plays an important role in the evaluation process, as it is used in the evaluation of equity securities and debt, the evaluation of projects and business sectors, and the evaluation of the company as a whole. The value of a company is one of the necessary information needed by financial analysts, investors, lenders, and other participants in the financial market, in order to make many economic decisions related to the company's performance in the market (Wang & Smith, 2009). The measurement of a company's value also depends on the use of several valuation inputs based on accounting information (Plenborg, 2000; Imam et al, 2013).

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