دراسة مدى تأثير كفاية الإفصاح عن المخاطر المصرفية على إمكانية الرقابة على هذه المخاطر

Abstract EN

The research aim to study the importance of sufficient disclosure of bank risks and its role in control of these risks; so, the study concluded that there is an important relationship between bank risks disclosure and the possibility of control on these risks, because the disclosure of bank risks increases the responsibility and interest of bank management in control of these risks in front of the parties concerned.

It is also impossible for statements users to control the development of these risks level without the existence of information about these risks; because the discloser of bank risks agrees with the concept of fair discloser which enables users to control on risks which the bank exposed to; and help management and the parties whom related to define and classify the major risks which the bank exposes to.

It also enables in knowing the extent of management ability of control and dominates on these risks.

Risks disclosure may also help in putting quick measure to face these risks and overcome them.

The control on risks process has been achieved completely from specifying risks in quantitative and descriptive ways; because risks discloser help in measuring these risks and in getting of its special indications; there for; periodical risks disclosure helps defining risks which may be controlled and uncontrolled on.

The information related on bank risks considered as very important introductions to make right control resolutions by the parties related.

According to the results; the researchers had recommended to develop accounting disclosure system of bank risks; in a way to be harmonize with the control of these risks requirements; and encouraging private and public banks on more risks disclosure which exposed to; and to put particular incentives and facilities for banks which help to do so.