دراسة طبيعة العلاقة التكاملية بين مقررات لجنة بازل (III)‎ والأداء المالي لغرض ضبط إدارة الأرباح بالتطبيق على البنوك التجارية المصرية

Abstract EN

the research is to study the relationship between the application of Basel III instructions and the financial performance of commercial banks in Egypt, and its impact on profit management practices in Egyptian banks during the period from 2018 to 2020.

Where the study relied on a questionnaire of opinions to identify the level of application of the Basel Committee's instructions in banks, in addition to the use of the financial analysis method to measure performance and profit management practices, The results indicate effect Basel Committee's instructions on profit management practices at 31.22% ، and results indicate affects financial performance on profit management practices at 32.90% , and there is an application of profit management practices by 38.26% , and banks are implementing the instructions of the Basel Committee by 83.11% , and The study recommends working to include disclosures and financial reports for the level of profit management practices, as each of the parties to the banking system seeks to achieve profit according to the target level of profits linked to its assessment of the level of liquidity, in addition to the fact that disclosures about the level of profit management practices contribute to reducing their level in the future.