تقييم مقاييس التقارير المالية و أثرها علي تخفيض درجة عدم التأكد بمخاطر الائتمان : دراسة تطبيقية

Abstract EN

The current study aimed at evaluating financial reporting standards and their impact on reducing the degree of uncertainty in credit risk by presenting the identification of financial reporting standards and their usefulness for credit rating and the reasons for the degree of uncertainty in credit risks and their types, and then displaying the extent of the reflection of financial reporting standards on the degree of uncertainty in credit risk among Rating agencies, where the study population is represented by banks listed on the Egyptian Stock Exchange and available for download on the website of the Egyptian Stock Exchange, and their number is 14 banks.

The time period from 2018 until this year was the year in which the International Financial Reporting Standard IFRS 9 was applied to apply appropriate disclosures about expected credit risks and credit rating of loans and claims owed to third parties, and these loans and claims are limited to five main types: credit, personal loans, real estate loans, total individual loans, total corporate loans, The study also excluded 4 banks from the total community, and the main sample of the study became 200 views during the specified time period (10 banks x 4 years x 5 types of loans), excluding 42 missing data, and excluding 12 views of anomalous and extreme values.

The final sample of the study becomes 146 views.

The study concluded that there is a positive statistically significant effect of financial reporting standards on reducing the degree of uncertainty in credit risk using both the standard entrances of credit rating agencies or the internal rating approach.

The results of the study also showed that there are fundamental differences between the use of the standard approach and the use of the internal rating approach to the degree of uncertainty in credit risk, and the presence of a statistically signification adverse effect of the quality of financial reporting measures on the expected credit risk.

This is due to its importance in analyzing and measuring the risks they are exposed to and thus determining the extent of its impact on their performance due to the suspension of many One of the decisions made by investors and stakeholders is to encourage the flow of local and foreign investments.