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Factors Affecting The Private Bank's Disclosure In Syria- Empirical Study

العوامل المؤثرة على إفصاح المصارف الخاصة في سورية – دراسة تطبيقية

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 Publication date 2017
and research's language is العربية
 Created by Shamra Editor




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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.


Artificial intelligence review:
Research summary
تتطرق هذه الدراسة إلى قياس مستوى الإفصاح في التقارير السنوية للمصارف الخاصة في سوريا لعام 2015، من خلال تطبيق مؤشر للإفصاح. كما تبحث الدراسة في تأثير خصائص المصارف على مستوى الإفصاح، حيث تم اختيار أربع خصائص وهي: حجم المصرف، الربحية، الرافعة المالية، ومخصص التسهيلات الائتمانية إلى إجمالي التسهيلات الائتمانية. أظهرت النتائج أن مستوى الإفصاح تراوح بين 63% و76%، مع وجود علاقة ذات دلالة إحصائية بين حجم المصرف ومستوى الإفصاح، بينما لم تظهر أي علاقة بين مستوى الإفصاح وكل من الربحية، الرافعة المالية، ومخصص التسهيلات الائتمانية. تهدف الدراسة إلى تقديم توصيات لتحسين مستوى الإفصاح في المصارف الخاصة في سوريا، بما في ذلك تعزيز التشريعات وتطوير آليات الحوكمة.
Critical review
دراسة نقدية: على الرغم من أن الدراسة تقدم تحليلاً شاملاً لمستوى الإفصاح في المصارف الخاصة في سوريا، إلا أنها تفتقر إلى تحليل عميق للعوامل الثقافية والسياسية التي قد تؤثر على مستوى الإفصاح. كما أن الدراسة تركز بشكل كبير على البيانات الكمية دون النظر إلى الجوانب النوعية التي قد تكون لها تأثير كبير على مستوى الإفصاح. بالإضافة إلى ذلك، كان من الممكن أن تكون الدراسة أكثر شمولاً إذا شملت المصارف الإسلامية التي تم استبعادها بسبب خصوصية عملها. كما أن التوصيات المقدمة تحتاج إلى مزيد من التفصيل لتكون قابلة للتطبيق العملي.
Questions related to the research
  1. ما هي الخصائص الأربعة التي تم دراستها في هذه البحث؟

    الخصائص الأربعة هي: حجم المصرف، الربحية، الرافعة المالية، ومخصص التسهيلات الائتمانية إلى إجمالي التسهيلات الائتمانية.

  2. ما هو مستوى الإفصاح الذي تم العثور عليه في المصارف الخاصة في سوريا؟

    تراوح مستوى الإفصاح بين 63% و76%.

  3. هل وجدت الدراسة علاقة بين الربحية ومستوى الإفصاح؟

    لا، لم تجد الدراسة أي علاقة ذات دلالة إحصائية بين الربحية ومستوى الإفصاح.

  4. ما هي التوصيات التي قدمتها الدراسة لتحسين مستوى الإفصاح؟

    التوصيات تشمل تعزيز التشريعات، تطوير آليات الحوكمة، وإنشاء مركز متخصص لدراسة الإفصاح في الشركات.


References used
Altarawneh, K. Aldahiyat, M., 2011, The quality of accounting disclosure system in Jordan: A comparison with advanced disclosure systems, Mu'tah lil- buhuth wad – dirasat, humanities and social sciences series, vol.26, No.4
Hendriksen, E., 1992, Disclosure Insight into Requirement in U.S.A and U.K, The International Journal of Accounting, Vol.65, p.21-32
AAA, 1997, Report of Committee on Environmental Effects of Organizational Behavior, Accounting Review, Supplement to Vol. 72, No 4, pp 72-120
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