دراسة تأثير المخاطر المصرفية في جودة التقارير المالية باستخدام نموذج (Panel-ARDL)‎: دراسة تجريبية على المصارف التجارية السورية المدرجة في سوق دمشق للأوراق المالية

الملخص EN

This study examines the role played by banking risk in determining the quality of financial reports measured by the absolute value of discretionary accruals.

by conducting an ARDL model through Eview 12, the results showed a significant and persistent (long-run) contribution of the banking risk in explaining the positive changes in discretionary accruals.

this revealed evidence that the managers of the examined banks could feel pressure to take actions to manipulate the reported profits, mainly by influencing the discretionary accruals.

it found that this latter is positively and significantly affected by the long-run relationship with the EBTP but negatively with the equity ratio.