الفهرس 
الإطار المفاهيمى للإفصاح عن الدخل الشامل وفقاً لإصدارات المنظمات المهنية وجهود الباحثينيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Summary
The net income figure is one of the most important figures on which users of financial statements, especially investors, rely in evaluating the performance of the establishment. With the increasing and developing needs of users of accounting information and this coincided with the adoption of the international standard by the Accounting Standards Board for the concept of fair value, the net income figure became insufficient to meet the needs of information users. And the lack of real information about the company’s profits led to wrong expectations, which had a great impact on the confidence of investors in investing in the stock market.
Therefore, the interest in financial statements and reports has increased in recent years by professional organizations and bodies, whether with regard to the transparency and quality of disclosure contained in those reports, or expanding the scope of this disclosure to include more information useful to investors, by obliging enterprises to disclose comprehensive income in the traditional income statement. Or in a separate statement following the income statement, because it includes all revenues, expenses, gains, and losses recognized in accordance with accounting standards during the period. Therefore, comprehensive income is a broader measure of performance compared to net income, as it includes all changes in property rights resulting from transactions and events other than the owners. Paying attention to the accounting disclosure of comprehensive income helps the users of the financial statements in assessing the risks related to the enterprise, as it includes the potential gains and losses that the enterprise can achieve, and therefore it may be more related to stock price fluctuations compared to the traditional net income.
Therefore, this research aims to clarify the impact of accounting disclosure of comprehensive income items on stock price trends.
To achieve this goal, the researcher studied the concept and components of comprehensive income from the perspective of professional publications and accounting though, in addition to studying the importance and alternatives of accounting to comprehensive income disclosure according to professional versions, and identifying the extent of the impact of accounting disclosure of comprehensive income on the efficiency of the stock market. Finance in addition to identifying the impact of each separate item of other comprehensive income on the behavior of stock prices, with conducting an experimental study to test the research hypotheses.
The research concluded several results, the most important of which are the following:
1- Disclosure of other comprehensive income items in a separate statement is better than disclosure in the traditional income statement.
2- Disclosure of comprehensive income items benefits investors and the capital market, because of the informational value of these items that help users of financial statements in making investment and credit decisions, which leads to reducing risks and increasing opportunities for investors to invest in securities. Financial In addition to increasing the ability to predict future operating cash flows.
3- Total comprehensive income is a better measure of performance compared to traditional net income because it leads to an increase in the informational content of the financial statements, which helps to increase the understanding of the organization’s activities.
4- The importance of accounting disclosure of other comprehensive income items in the financial statements because it improves the level of disclosure and transparency, which in turn is reflected in the share price in the stock market and then affects the investors’ decisions.
5- There is a statistically significant relationship between the accounting disclosure of comprehensive income and the efficiency of the stock market”, has been proven correct, which proves the validity of the first main hypothesis.
6- There is a statistically significant relationship between the accounting disclosure of comprehensive income items and the behavior of stock prices”, which proves the validity of the first sub-hypothesis.
7- There is a statistically significant relationship between the accounting disclosure of gains and losses resulting from the revaluation of financial assets available for sale and the behavior of stock prices, which proves the validity of the Second sub-hypothesis.
8- There is a statistically significant relationship between the accounting disclosure of the effective part of the profits and and losses on hedging instruments used to hedge cash flows and equity price behavior, which proves the validity of the Third sub-hypothesis.
9- There is a statistically significant relationship between the accounting disclosure of gains and losses resulting from foreign currency translation adjustments and the behavior of stock prices, which proves the validity of the fourth sub-hypothesis.
10- There is a statistically significant relationship between the accounting disclosure of actuarial gains and losses on employee benefit plans and the behavior of stock prices, which proves the validity of the fifth sub-hypothesis.
In the framework of the previous results, the research may recommend several recommendations, the most important of which are the following:
1- The necessity of adopting the comprehensive income as a measure of performance alongside the traditional net income, because it includes all sources of value maximization and thus is useful in providing appropriate information for users of financial statements, especially investors and financial analysts.
2- Expansion of the disclosure of comprehensive income because of its positive impact on stock prices in the stock market.