Determinants of disclosure of intangible assets for the commercial banking sector in Egypt

الملخص EN

This study examined the determinant of Commercial Banking Sector Intangible Asset Disclosure in Egypt.

For the period 2010-2019 a sample of (17) selected banks were used.

The thesis was based on the concept of both Ex-post facto and quantitative studies and used secondary data for interpretation.

The data gathered were analyzed using descriptive statistics, matrix of correlation and regression of ordinary least square.

The result indicated that there is a substantial and negative interaction between bank size and Intangible Asset Disclosure which was statistically significant at 5 per cent significant level while a favorable and significant relationship was reported against Bank Age and Intangible Asset Disclosure which was statistically significant at 1 per cent significance level.

The finding shows that all the independent variables of our sampled banks over the 10-year period accounted for 71 percent of the system variation in Intangible Asset Disclosure, while about 29 percent of the total variations were not accounted for, thus captured by the stochastic error term.

The study therefore recommends, among others, that a reduction in the size of banks should be encouraged as it enhances the disclosure of intangible assets among banks in Egypt while encouraging the existence of old generation banks (Al Ahly Bank-Bank Misr) as it helps to comply with disclosure policy.