الفهرس 
قائمة المحتوياتيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The study aims to test the impact of accounting disclosure for segmental information according to The Egyptian accounting Standard no.41”Operating segments” on the stock investment decision. So the researcher in chapter one presents the nature of disclosure for segmental information, its objectives and its importance. Then he presents the problems of segmental disclosure and the position of local standards from segmental disclosure. In chapter two he concerns about the requirements of segmental disclosure and the factors affecting it. In addition to display the studies opposing and supporting segmental reporting, the nature of investment decision and the analysis of the relation between investment decision and segmental disclosure. In chapter three he conducts an empirical study by using a sample consists of 20 enterprises’ listed in the Egyptian stock market related to the EGX 100. The study concluded to applying EAS No.41 leads to increasing the segmental disclosure level , in addition to that EAS No.41 increase stock trading volume as a proxy to the stock investment decision. In the other side applying EAS No.41 did not affect the level of interest of buying stocks.