دور جودة المعلومات المحاسبية في القوائم المالية بشأن ترشيد اتخاذ القرارات المتعلقة بالتسهيلات الائتمانية : دراسة حالة على مجموعة سامبا المالية

الملخص EN

This study aimed to identify the importance of quality of accounting information in the financial statements and reports and its important role in rationalizing resolutions and granting credit facilities through studying the status of loans and advances in Samba Financial Group.

The study sample consisted of 10 annual financial lists and reports published on Samba Group website.

The researchers chose the time period between 2010 - 2019, and relied on the Descriptive Case Study approach.

As for the data collection tools, the appropriate financial ratios and tools were used with the independent variables (shareholders equity growth indicator, surpluses from the credit losses allowance, Bank’s debt ratio, Bank's activity indicator in employing deposits and property rights, loans, advances and investments indicator to total deposits of all types, and liquidity risk indicator), in addition to the financial ratio of the dependent variable (loan and advances development indicator).

The researchers formulated the study’s hypotheses based on the existence of a statistically significant relationship between these independent variables and the dependent variable.

To test the validity of these hypotheses, several statistical methods were used including, regression analysis, Autocorrelation test.

Variance Inflation Factor (VIF) of variance correlation between independent variables, Pearson Correlation Coefficient, and Durbin-Watson test.

The study concluded a set of result.

With regard to the main hypotheses, the results shows that, in accordance to the statistical significance of all six variables, some are greater than or equal to the significance level (0.05), thus, there is not enough statistical evidence to claim an cffect of these independent variables on credit decisions.

It is appropriate to accept the results of the alternative hypotheses.

Through these results, the researchers recommend paying great attention to obtaining quality accounting information from the customers.

As well as, all banks and finance companies in the Kingdom of Saudi Arabia must adhere to the credit principles set by the Saudi Arabian Monetary Agency (SAMA), through which SAMA focused on the quality of accounting information.