إطار مقترح للإفصاح عن المخاطر الائتمانية و انعكاسات ذلك على جودة التقارير المالية للبنوك : دراسة تطبيقية

الملخص EN

The objective of this study is to develop an appropriate framework that clarifies the impact of credit risk disclosure on the quality of financial reports and thus meets the requirements of financial reporting users by determining the value of provision for loan losses, NPL ratio, liquidity ratio, capital adequacy, To assess the efficiency and profitability of the bank, which leads to the reduction of credit risk.

The study assumes that there is a significant effect between the disclosure of credit risk and the quality of the financial reports of commercial banks.

The study included a class sample of commercial banks registered in the Central Bank of Egypt and consisted of 10 commercial banks during the period from 2009 to 2015, Through the financial statements of the commercial banks under study.

Statistical analyzes were carried out to test the hypotheses of the study.

The results of the study showed, through statistical analysis of the data, that there is a significant impact of the disclosure of credit risk on the quality of financial reports.