Financial Reporting Quality and Regulatory Governance of the Materiality Concept

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This data set for 40 Egyptian listed firms (EGX 100) of 2 years (before and after adopting the new Egyptian accounting standards (NEAS)) comprises the sample size of the study, which is 80 observations. This is in order to show the impact of the materiality concept on the financial reporting quality before and after NEAS adoption. The main finding was interesting, as the adoption of NEAS doesn't moderate the impact of the materiality concept and the financial reporting quality. The results show more disclosure led less financial reporting quality, because of what's called "decoupling" in applying disclosures, which means form over Substance of disclosure, especially in low-code countary as egypt.

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