المخاطر المالية كمؤشر لقياس و تحديد قيمة البنك في السوق المالي : دراسة تطبيقية
Joint Authors
محمد، نادرة علي إسماعيل
البنا، بشير عبد العظيم محمد
Source
المجلة المصرية للدراسات التجارية
Issue
Vol. 45, Issue 2 (30 Jun. 2021), pp.1-44, 44 p.
Publisher
Mansoura University Faculty of Commerce
Publication Date
2021-06-30
Country of Publication
Egypt
No. of Pages
44
Main Subjects
Topics
- Finance
- Financial statements
- Financial markets
- Risk management
- Statistics
- Regression analysis
- Abu Zaby
- Commercial banks
- Content analysis
- Abu Dhabi Islamic Bank
Abstract EN
This research aims to test the impact of financial risk disclosure level on the value of commercial banks listed on the stock exchange during the period from 2016 to 2020.
To achieve the objectives of the study, an indicator was formulated to measure the level of disclosure of financial risks based on a number of indicators used by a group of previous studies the content analysis method was used to determine the level of disclosure of banks' financial risks, which are actually disclosed in the financial reports of the study sample consisting of 9 commercial banks listed on the stock exchange, and where the banks for which data are not available were excluded.
Faisal Islamic Bank, Al Baraka Bank and Abu Dhabi Islamic Bank.
It was also relied on Tobin's Q scale, to measure the value of the bank, and the choice of this scale is due to the fact that it is characterized by accuracy and takes into account both accounting and market information, as it is a long-term measure.
Using various statistical methods, the applied study reached the following results: First: There are significant/statistically significant differences in the level of financial risk disclosure between banks.
Second: There is a negative significant effect of disclosure of financial risks on the value of the bank when using the simple regression model, but the negative moral effect of disclosure of financial risks on the value of the bank vanishes when using multiple linear regression and the inclusion of control variables,
American Psychological Association (APA)
محمد، نادرة علي إسماعيل والبنا، بشير عبد العظيم محمد. 2021. المخاطر المالية كمؤشر لقياس و تحديد قيمة البنك في السوق المالي : دراسة تطبيقية. المجلة المصرية للدراسات التجارية،مج. 45، ع. 2، ص ص. 1-44.
https://search.emarefa.net/detail/BIM-1357681
Modern Language Association (MLA)
محمد، نادرة علي إسماعيل والبنا، بشير عبد العظيم محمد. المخاطر المالية كمؤشر لقياس و تحديد قيمة البنك في السوق المالي : دراسة تطبيقية. المجلة المصرية للدراسات التجارية مج. 45، ع. 2 (2021)، ص ص. 1-44.
https://search.emarefa.net/detail/BIM-1357681
American Medical Association (AMA)
محمد، نادرة علي إسماعيل والبنا، بشير عبد العظيم محمد. المخاطر المالية كمؤشر لقياس و تحديد قيمة البنك في السوق المالي : دراسة تطبيقية. المجلة المصرية للدراسات التجارية. 2021. مج. 45، ع. 2، ص ص. 1-44.
https://search.emarefa.net/detail/BIM-1357681
Data Type
Journal Articles
Language
Arabic
Notes
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Record ID
BIM-1357681