الفهرس 
مقدمةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This study aimed to measure the impact of the change in the level of disclosure in on the asymmetry of accounting information through the study of a sample of these interim financial statements “ quarterly statements “ issued by companies listed on the Egyptian Stock Exchange in the period between 2009 to 2012 . The study found that there is a lack of commitment of companies listed on the Egyptian Stock Exchange in the minimum requirements of disclosure, which has been determined by the Egyptian standard of interim financial statements No. (30) . In addition , these companies made voluntary disclosures include financial and non-financial information led to different levels of disclosure from one company to another and changes in disclosure level in the same company from one period to another. The study also found that these changes in levels of disclosure has led to the existence of information asymmetry between management and investors in these companies which has given a bad impression about these companies( with low the level of disclosure ) or refer to the probabilities of manipulation by the management, which affect the trust of invertors and financial sources of these companies and its liquidity which lead to decrease level of trade.