دور معايير التقارير المالية الدولية في الحد من إدارة الأرباح في البنوك المصرية: دراسة تطبيقية

Abstract EN

The study aims to show to show the role of international financial reporting standards in reducing earnings management in Egyptian banks, and the researchers reached a set of results through statistical analysis of the data of the applied study of a sample of private commercial banks during the period from 2002 to 2008, and the period from 2009 to 2015, one of the most important of these results is that there is a significant positive effect of net profit before provisions and taxes on loan loss provisions, and that there are no statistically significant differences between loan loss provisions before and after the adoption of Egyptian accounting standards that are compatible with international financial reporting standards, these standards reduce earnings management behavior level.

the researchers recommend the management of Egyptian banks to adoption of Egyptian accounting standards, and the researchers suggest that future studies the impact of the global corona crisis on earnings management in Egyptian banks.