Factors Affecting The Private Bank's Disclosure In Syria- Empirical Study
published by Aِl-Baath University
in 2017
in
and research's language is
العربية
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Abstract in English
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.
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