الفهرس 
الفصل الأول :عرض وتقييم الدراسات السابقة واشتقاق فروض البحثيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The aim of the research is to study and analyze the impact of using of the pro forma earnings statements on the effectiveness of the accounting disclosure in the financial statements and its reflects on the investment decisions in the Egyptian stock market by developing a suggested framework for the development of the pro forma earnings statements to increase accounting disclosure , it also aims to conduct a field study on a sample of three categories of financial analysts, investors and stock brokers to test the statistical realization of the study assumptions and to obtain a guide from the Egyptian Stock Exchange on the role of the profits The effectiveness of accounting disclosure and its consequence on the rationalization of investment decisions .
The study concluded that the publication of the companies’ pro forma earnings statements as an additional quarterly disclosure is due to the low value of the information contained in the income statement prepared according to accepted accounting standards. The study recommended that a standard should be established which items are excluded from the traditional income statement to prepare the pro forma earnings statements and the need to consider consistency in excluding the same items.