الفهرس 
صفحة عنوان باللغة العربيةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This study aims to assess the impact of the quality of financial reports on the owners’ equity structure of mineral industries companies according to accounting and environmental standards, through using a sample of six mineral industries companies listed on the Egyptian Stock Exchange for a period of seven years. The study relied on financial performance indicators (profitability, return on investment, gross profit, expense productivity), cash flow indicators (net operational cash flow rate, net investment flow rate, net financing flow rate) , overall performance indicators (company size, Financing mix) as variables for the study. The owners’ equity structure was divided into concentrated owners’ equity, dispersed owners’ equity and was measured by the rate of change in owners’ equity rights upwards. Through using multiple regression analysis, the study concluded a framework that achieves the quality of financial reports and reflects its impact on the value of owners’ equity by identifying the most independent variables affecting the dependent variable of financial performance indicators, cash flow indicators and overall performance indicators for mineral industries companies. The results of the correlation test analysis revealed a strong and significant correlation between the main factors of the quality of financial reports and owners’ equity rights and the sub-elements of the components of the quality of financial reports and owners’ equity rights.