أثر الإفصاح المالي الإلكتروني على القيمة السوقية للمصارف الإسلامية الخليجية

الملخص EN

This study aimed at investigating the effect of electronic financial reporting on the Market Value Added (MVA) of the Islamic banks in Gulf Cooperation Council Countries (GCC).

To achieve that the researcher collect financial data from 29 listed Islamic banks in GCC bourses.

To analyse the data several statistical tools were used.

The results show that there is an acceptable level of EFR and it’s positively affecting the MVA of the Islamic banks because the EFR would enhance the transparency and the symmetry of information and at the same time would increase the stock price in the market.

Finally the study recommended the need for regulators to develop adequate and appropriate instructions for EFR in order to organize it and circulate it.