The effect of disclosure and transparency criteria in Saudi banks on the Financail ratios indicators
العناوين الأخرى
أثر معايير الإفصاح و الشفافية في البنوك السعودية على مؤشرات النسب المالية
المؤلف
المصدر
Journal of Economics and Administrative Science
العدد
المجلد 25، العدد 116 (31 ديسمبر/كانون الأول 2019)، ص ص. 290-303، 14ص.
الناشر
جامعة بغداد كلية الإدارة و الاقتصاد
تاريخ النشر
2019-12-31
دولة النشر
العراق
عدد الصفحات
14
التخصصات الرئيسية
الموضوعات
الملخص EN
The study aimed to measure the effect of applying the disclosure and transparency standards criteria adopted by the Saudi Arabian Monetary Authority on improving performance indicators in the Saudi banking sector, by measuring the extent of the impact of the bank's financial indicators represented by liquidity, profitability and return on assets in Saudi banks by applying the criteria of disclosure and transparency, which is one of the Main principles in the list of governance, which was approved by the Saudi Arabian Monetary Authority.
The analytical approach was followed to achieve the goal of the study, as the financial statements of Saudi banks were analyzed during a period of 8- year to test four hypotheses related to measuring the presence of statistically significant differences between the performance indicators of banks before and after applying the disclosure and transparency standards imposed on Saudi banks.
The results of the research confirmed the existence of an inverse relationship between the bank’s liquidity and the percentage of Saudi banks ’profits.
The more liquidity, the lower the profitability level of banks, which indicates that the high liquidity in Saudi banks has led to a low profitability in this time period, and the study recommended that The need to pay attention to the concept of disclosure and transparency among all related parties in Saudi banks, and banks should find a balance between liquidity and profitability
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Affanah, Muhammad Kamal Kamil. 2019. The effect of disclosure and transparency criteria in Saudi banks on the Financail ratios indicators. Journal of Economics and Administrative Science،Vol. 25, no. 116, pp.290-303.
https://search.emarefa.net/detail/BIM-948540
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Affanah, Muhammad Kamal Kamil. The effect of disclosure and transparency criteria in Saudi banks on the Financail ratios indicators. Journal of Economics and Administrative Science Vol. 25, no. 116 (Dec. 2019), pp.290-303.
https://search.emarefa.net/detail/BIM-948540
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Affanah, Muhammad Kamal Kamil. The effect of disclosure and transparency criteria in Saudi banks on the Financail ratios indicators. Journal of Economics and Administrative Science. 2019. Vol. 25, no. 116, pp.290-303.
https://search.emarefa.net/detail/BIM-948540
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes bibliographical references : p. 301-302
رقم السجل
BIM-948540
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