This research aims to determine the impact of the complexity of financial reports on the subsequent accounting and economic financial performance. An applied study was conducted on a sample of 62 companies listed in the EGX 100 index during the period (2015 -2019). The multiple linear regression model was used to test the research hypotheses. The complexity of the financial reports was measured through (report length and reading difficulty). The results of the research indicated that there was no significant relationship between the length of financial reports and subsequent financial accounting performance, in addition to the absence of a significant relationship between the difficulty of reading financial reports and subsequent financial accounting performance. Thus, it can be said that the complexity of the financial reports does not affect the subsequent financial accounting performance. In a related context,the results of the research also indicated that there was no significant relationship between the length of the financial report and the subsequent economic financial performance, while the results indicated that there is a significant inverse relationship between the difficulty of reading financial reports and the subsequent economic financial performance. Accordingly, it can be said that the difficulty of reading adversely affects the subse quent economic financial performance.
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