الفهرس 
The General Framework of StudyOnly 14 pages are availabe for public view
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Abstract
Purpose – The main purpose of this thesis is to examine a suggest model of measuring the quality of financial statements using balance sheet items for listed company on Egyptian Stock Exchange EGX100 provided annually by Egyptian corporations. The study aims to provide and test suggest model based on the information of balance sheet items, especially assets and test it in a sample of Egyptian companies. Methodology/Approach – The researcher depended upon the positive approach in analyzing the problem, explaining its causes, and predicting the behavior of this phenomenon in the future. The sample consists of 59 firms across 9 different sectors during the period from 2017 to 2020, and the study used regression analysis to test the main hypotheses. Findings – The results indicated that the that there is a negative relationship between both variables total accruals and stock rate of return, it means the higher the firm Total Accruals based on Balance Sheet approach (TABS) the lower Stock Rate of Return (Return). Also shows that which shows a negative relationship between both variables, it means the higher the firm Total Accruals based on Income Statement approach (TAIC) the lower Stock Rate of Return (Return). Originality/Value – This thesis contributed to the literature by focusing particularly on the importance of the quality of financial statements, and shed light on the most important financial statements quality measures used to measure the quality of financial statements, while providing a suggested model to measure the quality of financial statements using balance sheet items. Research Scope – This study is applied on a sample of companies listed on the Egyptian Stock Exchange. All study and results for Egyptian companies only. The sample consists of 59 firms across 9 different sectors during the period from 2017 to 2020, and the study used regression analysis to test the main hypotheses.