أثر مستوى الإفصاح عن المخاطر على الأداء المالي للبنوك التجارية الأردنية

الملخص EN

The objective of thisstudy isto determine the impact of the level of disclosure of risks (credit risk, liquidity risk, market risks) on the financial performance such as the rate of return on equity for Jordanian commercial banks.

The study community that was composed of 13 Jordanian commercial banks and to achieve the objectives of the study, the analytical descriptive method was followed by using the (E.views) software.The descriptive statistics and multiple regression analysis were analyzed and the data was collected from the published financial statements of the banks for the years 2010-2016.

Several results were found to have a statistically significant effect at (α = 0.05) level for the disclosure of risks by their dimensions (credit risk, market risk) on the financial performance (rate ofreturn on equity) of banks.

On the other hand, there was no statistically significant effect at the level of (α = 0.05) forthe disclosure of liquidity risk on banks' financial performance.

In light of these results,the study made severalrecommendations, including the need for banks 'attention to improve the leverage ratios, attention to the bank's capitalstructure, and the need to increase the interest in disclosing the liquidity risk as it did not affect the return on shareholders' equity in improving financial performance.