الدور الوسيط للموثوقية في العلاقة بين المنتجات المالية وتخفيض مخاطر الائتمان المصرفي: دراسة ميدانية على عينة من القطاع المصرفي السوداني-الخرطوم

الملخص EN

This study aimed to know the impact of the use of financial products on reducing bank credit risks.

The reliability of accounting information is an intermediate variable.

The problem of the study was represented in the following main question: Does the reliability of accounting information mediate the relationship between financial products and bank credit risks? The study used the descriptive analytical method and statistical methods (Spss) to conduct exploratory factor analysis, and the data was processed through the AMOS program to conduct confirmatory factor analysis and path analysis to link the results of the field study.

Bank credit risk and reliability The relationship between financial products and bank credit risk is partly mediated.

The study also recommended that the Sudanese banking sector should pay attention to the reliability of accounting information in order to contribute to reducing bank credit risks, when using financial products as financing tools, with the reliability of accounting information in order to contribute to reducing bank credit risks.

When using financial products as financing tools, the Sudanese banking sector should work on Providing reliable accounting information to help its users rationalize their financing decisions.