الفهرس 
الفصل الأول: نشأة صناديق الإستثمار وأثرها على سوق رأس المال المصرييوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The aim of this study is to ascertain the extent to which mutual funds have a role in the earnings management in companies where their funds are invested and working in the Egyptian capital market. In the light of the asymmetry of information among its users, the importance of the study comes from the fact that under the circumstances the Egyptian capital market That Egypt is currently going through needs to overcome all the financial and non-financial means and instruments that can contribute to the flow of various investments to it. and reduce practices that hinder its growth, especially as it is one of the oldest capital markets in the world and yet has not reached its rightful level , the increasing role, diversity and distinctiveness of mutual funds from individual investors makes them a tool which can affect in some way the undesirable practices of companies working in the capital market, the importance of the study also comes from the fact that it addresses issues that have raised An academic debate and an update of previous studies that dealt with only one or two factors and did not deal with the three elements combined and the combined and reciprocal influences between them. These factors are mutual funds, profit management and asymmetry of information.
In order to achieve the objective of the study, the first chapter dealt with the origins of mutual funds and their impact on the Egyptian capital market. The accounting information environment shows that the entry of mutual funds into the Egyptian capital market has brought about changes in its properties, components and efficiency, and has achieved many advantages At the accounting information environment level, chapter II dealt with the accounting function of investment funds and the extent to which they were affected by the asymmetry of information between their employees in Egyptian companies. The asymmetry of information added to the problems of accounting disclosure of mutual funds was found to be a new dimension is the negative impact on the data that the accounting function uses as inputs that affect the credibility of its output. The third chapter, the relationship between mutual funds and profit management under the asymmetry of information, shows the lack of role that can be played by mutual funds in reducing The undesirable practices of companies working in the capital market, whether they are long-term or short-term investments, are in all their forms not looking to play a watchdog role in reducing such practices.
Chapter IV included the applied study of 30 Egyptian companies listed on the stock exchange during the period from 2012 to 2016. Previous studies, research assignments, explanation of data sources, definition of variables and practical models were addressed and finally statistical models and practical analysis results.
The results, recommendations, future studies, and Arabic and foreign references were presented at the end of the study.