أثر مستوى الإفصاح عن المعلومات غير المالية على قيمة البنك : دراسة تطبيقية على البنوك المقيدة بالبورصة المصرية

الملخص EN

This study aimed to determine the effect of the level of non-financial information disclosure on the value of listed Egyptian banks, and to achieve the objectives of this study, an index was developed to measure the level of non-financial information disclosure based on a set of Literature review, in addition to using the content analysis to determine the level of information Relevant to non-financial information that is actually disclosed, whether in financial reports or the websites of banks or in its periodicals, a simple and multiple regression model have been used to test the hypotheses.

The results indicated that the level of non-financial information disclosure of listed Egyptian banks has a high level depending on the proposed indicator, and there is a significant effect of the non-financial information disclosure level on the bank value, and entering the two variables (the type of joint audit & the complexity The bank's operations as modified variables have increased the regression model interpretation