الفهرس 
الإطار العام للدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The study dealt with the determinants of accounting disclosure of goodwill impairment and its impact on the cost of capital and credit granting decisions in view of Egyptian Accounting Standard No. 31 Impairment of Assets. to achieve the aim of the study, the study was divided into two parts, the theoretical part to explore previous efforts in this field, to identify the theoretical background of the study variables, and to derive hypotheses; And the applied part to test these hypotheses, where the researcher tested the determinants of accounting disclosure about the depreciation of goodwill and its impact on the cost of capital and credit granting decisions. More specifically, this study examines the effect of each of (big bath accounting- the size of goodwill - the rate of return on equity - Financial leverage - rate of return on assets - stock prices - stock returns - change in operating cash flows) on the Egyptian companies’ disclosure of goodwill impairment losses. This study also examines the effect of disclosure of goodwill impairment losses by Egyptian companies on the cost of equity capital and cost of debt capital, as well as the impact of disclosure of goodwill impairment losses on bank and commercial credit granting decisions. This is based on a sample of 37 companies listed on the Egyptian Stock Exchange that have goodwill in their financial statements, with a total number of 294 views during the period from (2010 - 2019). The number of companies that disclosed the impairment of goodwill and met the conditions of the study reached 9 companies, with a total number of 81 views during the same period.
The results of this study, with regard to the determinants of disclosure of the impairment of goodwill, found a significant effect for each of (big bath accounting - the size of goodwill - the rate of return on equity - financial leverage - the rate of return on assets - stock prices - stock returns) on corporate disclosure The Egyptian for goodwill impairment losses. And the absence of a significant effect for each of (the change in operating cash flows) on the Egyptian companies’ disclosure of goodwill impairment losses.
The results of the study also found that there is a significant effect of disclosing the impairment losses of goodwill on the cost of equity and cost of debt capital, and also that there is a significant impact of disclosing the impairment losses of goodwill on the decisions of granting bank and commercial credit.
Thus, this study contributes to the analysis and determination of the accounting disclosure determinants of the impairment of goodwill for companies listed on the Egyptian Stock Exchange, as well as the impact of disclosure of the impairment of goodwill on the cost of capital and credit granting decisions, and contributes to the academic discussion about the impairment of goodwill in accounting literature.