The management report usefulness in lending decision : investigating Egyptian credit managers perceptions
المؤلفون المشاركون
Mutawalli, Abd al-Munim Baha al-Din Muhammad
Ali, Salah Abd al-Hafiz Mustafa
Muhammad, Abd al-Nasir Taha I.
المصدر
Scientific Journal for Financial and Commercial Studies and Researches
العدد
المجلد 2، العدد 1، ج. 1 (31 يناير/كانون الثاني 2021)، ص ص. 1-53، 53ص.
الناشر
تاريخ النشر
2021-01-31
دولة النشر
مصر
عدد الصفحات
53
التخصصات الرئيسية
الموضوعات
- المسؤولية الاجتماعية
- البيانات المالية
- إدارة المخاطر
- الشركات
- المصارف المركزية
- حوكمة الشركات
- المصارف الأجنبية
- المستوى التعليمي
- بنك مصر
الملخص EN
This study investigates Egyptian credit managers perceptions regarding the management report disclosures provided by firms to banks and how this represent a useful source of information for credit managers in rationalizing the lending decision.
We surveyed credit managers in all banks listed by the Central bank of Egypt to determine whether disclosures are meeting the needs of this group of financial reports' users.
The final sample consists of 160 credit managers and their credit officers who work in Egyptian private and governmental banks as well as foreign banks operating in Egypt.
Through hypotheses testing the main findings reveal that credit managers perceive both mandatory and voluntary disclosures as useful.
Moreover, there was significant difference in some of their perceptions, these differences were explained through psychological engagement (i.
e.
gender, experience, educational level, and background) throughout the analysis.
Some voluntary disclosures are more useful than mandatory disclosures, which clarify the existence of a gap between regulators and users' perceptions.
Moreover, the findings show that respondents consider information related to risk management, key performance indicators, and forward-looking more important than information on corporate governance and corporate social responsibility (CSR).
The current study extends and enriches the ongoing academic and practical debate on the usefulness of narrative disclosures.
Our findings suggest that regulators should seek more improvement to the current requirements as voluntary disclosures which were found to be more important.
Our investigation touched a blind spot in the literature and provided evidence for the usefulness of MR disclosure in lending decision, as previous studies investigated the usefulness of management reports in investment decision.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Mutawalli, Abd al-Munim Baha al-Din Muhammad& Ali, Salah Abd al-Hafiz Mustafa& Muhammad, Abd al-Nasir Taha I.. 2021. The management report usefulness in lending decision : investigating Egyptian credit managers perceptions. Scientific Journal for Financial and Commercial Studies and Researches،Vol. 2, no. 1، ج. 1, pp.1-53.
https://search.emarefa.net/detail/BIM-1464437
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Mutawalli, Abd al-Munim Baha al-Din Muhammad…[et al.]. The management report usefulness in lending decision : investigating Egyptian credit managers perceptions. Scientific Journal for Financial and Commercial Studies and Researches Vol. 2, no. 1, p. 1 (Jan. 2021), pp.1-53.
https://search.emarefa.net/detail/BIM-1464437
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Mutawalli, Abd al-Munim Baha al-Din Muhammad& Ali, Salah Abd al-Hafiz Mustafa& Muhammad, Abd al-Nasir Taha I.. The management report usefulness in lending decision : investigating Egyptian credit managers perceptions. Scientific Journal for Financial and Commercial Studies and Researches. 2021. Vol. 2, no. 1، ج. 1, pp.1-53.
https://search.emarefa.net/detail/BIM-1464437
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
-
رقم السجل
BIM-1464437
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر