قياس العلاقة بين هيكل رأس المال و مستوى إدارة المخاطر الرقمية و انعكاسها على الأداء المحاسبي في البنوك : مؤشر مقترح و أدلة تطبيقية من البورصة المصرية

Abstract EN

The study aimed to measure the impact of the relationship between the capital structure and the level of digital risk management on the accounting performance in banks, using a sample of banks listed on the Egyptian Stock Exchange during the period from 2017 to 2020.

To measure the level of digital risk management in annual reports and financial statements
Four basic models have been used, the first model aims to measure the impact of the capital structure on the level of digital risk management, the second model aims to measure the impact of the capital structure on accounting performance and the third model aims to measure the impact of the level of digital risk management on accounting performance, while the fourth model aims to measure the impact of the relationship between the capital structure and the level of digital risk management on accounting performance.

The study included some of the ruling variables by including them in the measurement models due to their ability to influence the relationship between the study variables, and the most important of these variables are (bank size, bank age, cash flow and investment of funds).

The results of the applied study indicated the existence of a significant inverse relationship.

There is a statistically significant negative relationship between the capital structure(LTA) and the level of digital risk management in banks, while there is a statistically significant positive relationship between the capital structure (ETA) and the capital structure (ETD) with the level of digital risk management in banks.

There is also a significant positive relationship between the capital structure (LTA) and capital structure (ETD) with accounting performance in banks, while there is a statistically significant negative relationship between capital structure (ETA) and accounting performance in banks.

There is also a positive, significant, and statistically significant relationship between the level of digital risk management and accounting performance in banks.

The results of the applied study also indicated that there is a positive and significant effect of the relationship between the capital structure and the level of digital risk management on the accounting performance of banks.

In light of the results that were reached, the study recommended the need to expand the scope of the research to include other sectors with the use of other indicators to measure accounting performance and other control variables that are not used in the study to examine the impact of this on the relationship between the capital structure and the level of digital risk management and its reflection on the accounting performance