This study aimed to examine the extent of disclosure in the annual
reports of Syrian private banks for the financial year 2015.
The level and extent of disclosure was examined by applying the
disclosure index on the annual reports.
Four dependent
variable (size, profitability, financial leverage and
allowance) were examined to know their effect and relationship
with the level of disclosure.
This paper aims to identify the most important internal factors may
effect on profitability of Syrian private banks during the period
(2009-2015).
To achieve the objective of the study, Researcher study the
dependent factor profitability measured
by return on assets (ROA)
and return on equity (ROE), and the following independent factors
(Bank size, Debt ratio, owner's equity, Liquidity, Net interest, and
provision of credit facilities to credit facilities ratio).
liquidity
الربحية
السيولة
المصارف الخاصة
private banks
banks
معدل العائد على حقوق الملكية
Return on Equity
حجم المصرف
نسبة المديونية
نسبة مخصص التسهيلات الائتمانية إلى التسهيلات الائتمانية
Bank size
Debt ratio
return on assets
حقوق الملكية
صافي الفوائد
معدل العائد على الموجودات
owner's equity
Net interest
provision of credit facilities to credit facilities ratio
المزيد..