أثر الإفصاح السردي الإلكتروني علي الملاءة المالية في شركات التأمين المصرية (باستخدام منهجية تحليل المحتوي)‎

Abstract EN

The study aimed to measure and analyze narrative electronic disclosure in its various dimensions (corporate governance, risk management, environmental and social responsibility, insurance activities and services, and the development of financial indicators) in Egyptian insurance companies, using the manual content analysis methodology in examining the reports of 11 Egyptian insurance companies during the period from 2013 - 2019, then measuring the financial solvency of these companies, and also measuring the impact of the narrative electronic disclosure on the financial solvency of the Egyptian insurance companies.

The statistical results of the study indicated that Egyptian insurance companies conduct electronic narrative disclosure of their non-financial data, and there is also a significant effect of electronic narrative disclosure on the solvency of Egyptian insurance companies.