الفهرس 
الفصل الأول : الإطار العام للبحثيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This study aimed to analyze and clarify the role of voluntary disclosure of research and development information in reducing information asymmetry and its reflection on the Market Value of Firm, and the study community is one of the pharmaceutical companies listed on the Egyptian Stock Exchange and represents the number of these companies in 12 companies whose content of financial statements have been analyzed from the year 2014 - 2018, and by using the Spearman correlation coefficient, the results of the study showed that the voluntary disclosure of research and development information leads to a reduction in asymmetry of information, that is, the more information related to research and development is optionally disclosed, the less information is asymmetric, and the results also show an inverse relationship with statistical significance between the information asymmetry and the Market Value of Firm, and the study also found that there is a positive relationship of statistical significance between the voluntary disclosure of research and development information and the Market Value of Firm.
Among the most important recommendations recommended by the study: Expanding the disclosure of information related to research and development due to its critical importance in taking important decisions and forming an integrated picture of the companies .
Key words: Voluntary disclosure, research and development information, information asymmetry, Market Value of Firm.