The effect of comprehensive income disclosure on the performance efficiency of the Egyptian stock market – A survey study

Abstract

: The main objective of this research is to investigate the relationship between comprehensive income disclosure and the performance efficiency of the Egyptian stock market. The researcher used the conductive and inductive method to present the conceptual framework for comprehensive income and stock market efficiency. Also, the researcher conducted a survey study to examine the relationship between comprehensive income and the stock market efficiency in Egypt by using a five likert scale and distributing 120 surveys to different academicians and professionals. The researcher collected 110 surveys with a response rate 92%. The results of the survey study showed that comprehensive income disclosure increases the information content of the financial statements and also comprehensive income has a positive effect on the efficiency of the Egyptian stock markets. At the end of the research and based on the research results, the researcher suggested some future research that could be conducted concerning the comprehensive income.