أهمية الإفصاح عن المخاطر خلال دورة حياة المؤسسة المالية

Abstract EN

Disclosure of risks is optional disclosure related to the strategies and characteristics of the organization and other external factors that have the potential to influence the expected results, and the disclosure of risks helps mitigate the asymmetry of information between management and external shareholders, and thus the disclosure of risks can have positive effects on the confidence of stakeholders in the management Enterprise.

Perhaps the presence of some determinants has had a direct or indirect impact on the disclosure of banking risks and even in the relationship between them, and that the life cycle of the institution reflects the growth and organizational change that shows that the institution is born, grows, grows and finally ends and exits the market, and each of these stages is accompanied by organizational characteristics Certain in the structure, leadership style, administrative and accounting systems, and that the institutions as they grow by expanding the scope of their products and services, and the growth of institutions and the increase in the complexity of the environment helps to show the different characteristics that characterize each stage.