دور الإفصاح المحاسبي الإلزامي والاختياري في التقارير المالية للبنوك المصرية في تعزيز الشمول المالي

الملخص EN

The main objective of the present research is to determine the role of mandatory and voluntary accounting disclosure in the financial reports of Egyptian banks; in terms of its impact on promoting financial inclusion.

the research methodology is embodied in the researcher’s presenting of a theoretical and applied study to measure this effect.

the role of voluntary and mandatory disclosure in financial reports, and its impact on enhancing financial inclusion has been reviewed through an applied study on a sample of six banks in a time duration from (2016-2020).

the researcher has come to a set of results, the most important of which are: the rejection of the first null hypothesis: there is no relationship between the level of mandatory disclosure and the level of voluntary disclosure regarding the financial reports of banks; accepting in turn, the alternative hypothesis: there is a relationship between the level of mandatory disclosure and the level of voluntary disclosure in the financial reports of banks.

also, he second null hypothesis is also rejected: the level of mandatory disclosure and the level of voluntary disclosure in the financial reports of banks do not affect the promotion of financial inclusion; accepting in turn, the alternative hypothesis: that the level of mandatory disclosure and the level of voluntary disclosure in the financial reports of banks affect the promotion of inclusion.