أثر إفصاح الشركات المقيدة بالبورصة المصرية عن حدود الأهمية النسبية علي قرار منح الائتمان : دراسة تجريبية

Abstract EN

The research aimed to study and test the impact of companies listed in the Egyptian Stock Exchange's disclosure of the limits of Materiality on the credit decision - an empirical study.

The study population is represented by those responsible for making the decision to grant credit in commercial banks, and the participants in the experiment were divided into two independent sub samples.

The researcher distributed experimental cases to the targeted participants in the experiment, where 52 cases were distributed to each of the two study samples, 50 responses were received from the first sample, and 49 responses were received from the second sample.

The results of the study showed that disclosing the limits of Materiality is an important source of information, as it provides information on the importance of each element of the financial statements, which provides stakeholders with the factors of the company's success, and provides information that may contribute to predicting the company's performance in the future.

Disclosure of materiality limits in companies' annual reports adds value to credit providers, by providing information that helps determine the company's ability to repay loans on due dates.

Therefore, it is expected that the disclosure of importance limits in the annual reports of companies listed in the stock exchange will affect the decision to grant credit.

The level of experience and educational qualifications of credit donors have an impact on the decision to grant credit, the loan amount, and the interest rate.