The effect of disclosure and transparency criteria in Saudi banks on the Financail ratios indicators

Other Title(s)

أثر معايير الإفصاح و الشفافية في البنوك السعودية على مؤشرات النسب المالية

Author

Affanah, Muhammad Kamal Kamil

Source

Journal of Economics and Administrative Science

Issue

Vol. 25, Issue 116 (31 Dec. 2019), pp.290-303, 14 p.

Publisher

University of Baghdad College of Administration and Economics

Publication Date

2019-12-31

Country of Publication

Iraq

No. of Pages

14

Main Subjects

Financial and Accounting Sciences

Topics

Abstract EN

The study aimed to measure the effect of applying the disclosure and transparency standards criteria adopted by the Saudi Arabian Monetary Authority on improving performance indicators in the Saudi banking sector, by measuring the extent of the impact of the bank's financial indicators represented by liquidity, profitability and return on assets in Saudi banks by applying the criteria of disclosure and transparency, which is one of the Main principles in the list of governance, which was approved by the Saudi Arabian Monetary Authority.

The analytical approach was followed to achieve the goal of the study, as the financial statements of Saudi banks were analyzed during a period of 8- year to test four hypotheses related to measuring the presence of statistically significant differences between the performance indicators of banks before and after applying the disclosure and transparency standards imposed on Saudi banks.

The results of the research confirmed the existence of an inverse relationship between the bank’s liquidity and the percentage of Saudi banks ’profits.

The more liquidity, the lower the profitability level of banks, which indicates that the high liquidity in Saudi banks has led to a low profitability in this time period, and the study recommended that The need to pay attention to the concept of disclosure and transparency among all related parties in Saudi banks, and banks should find a balance between liquidity and profitability

American Psychological Association (APA)

Affanah, Muhammad Kamal Kamil. 2019. The effect of disclosure and transparency criteria in Saudi banks on the Financail ratios indicators. Journal of Economics and Administrative Science،Vol. 25, no. 116, pp.290-303.
https://search.emarefa.net/detail/BIM-948540

Modern Language Association (MLA)

Affanah, Muhammad Kamal Kamil. The effect of disclosure and transparency criteria in Saudi banks on the Financail ratios indicators. Journal of Economics and Administrative Science Vol. 25, no. 116 (Dec. 2019), pp.290-303.
https://search.emarefa.net/detail/BIM-948540

American Medical Association (AMA)

Affanah, Muhammad Kamal Kamil. The effect of disclosure and transparency criteria in Saudi banks on the Financail ratios indicators. Journal of Economics and Administrative Science. 2019. Vol. 25, no. 116, pp.290-303.
https://search.emarefa.net/detail/BIM-948540

Data Type

Journal Articles

Language

English

Notes

Includes bibliographical references : p. 301-302

Record ID

BIM-948540