الفهرس 
مستخلصيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This study aims to demonstrate the effect of application of hedge accounting and its influence on the comparability of financial statements, through the quality of accounting earnings, with an empirical study on the restricted commercial banks of the Egyptian financial securities stock market.The study has based on two main hypotheses: The first hypothesis : There is no statistically significant effect of the application of hedge accounting on the quality of accounting earnings.The accounting hedge is considered to be a dummy variable. When the financial reports of the banks under consideration are applied to one of the three hedging relationships, hedge a fair value or hedge cash flow or hedge the net investment in a foreign unit, Bake is expressed by number 1, otherwise it is expressed as zero. All of the accruals quality, the preparation of profits, the profits persistency and the accuracy of earnings predictability have been measured as indicators of the quality of accounting profits. The second hypothesis: There is no statistically significant effect of the application of hedge accounting on the comparability of financial statements, we measure the comparability using the output of financial statements according to (De Franco et al.,2011).This study were implemented on The quarterly financial reports of commercial banks during the period 2012-2015. The non-commercial banks and the relatively inactive banks, The banks, which start their fiscal year beginning from 1/6, in addition to the Islamic banks were excluded.The study was first addressed by clarifying the general framework of the study and then dividing it into three chapters, in which hedge accounting was used as a tool for managing risk and improving the information content of financial reports, the role of hedge accounting in increasing the comparability of financial statements, and applied study. The results of the study were: Most banks do not adhere to apply hedge accounting. The descriptive study showed that only 29% are applying hedge accounting. While nearly 71% use financial derivatives to risk management but do not comply with hedge accounting rules. While the statistical analysis showed that, There is a significant effect of the accounting hedge on the quality of accounting earnings. In other words, the more accounting consistency treatment of risk management activities is to apply hedge accounting, the greater the quality of accounting earnings and the better the content of financial reporting. In addition, there is a significant effect of the application of hedge accounting on the comparability of financial statements, the more the banks approach accounting hedge, the greater the comparability of the financial statements.