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Structure of board director and voluntary disclosure (financial and non-financial data) Field study: the case of private Syrian banks

هيكل مجلس الإدارة و الإفصاح الاختياري عن المعلومات المالية و غير المالية دراسة ميدانية: المصارف الخاصة السورية أنموذجاً

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 Publication date 2016
and research's language is العربية
 Created by Shamra Editor




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This research work aims at whether or not structure of board director has an immediate effect on voluntary disclosure concerning financial or non-financial data, and defining the degree of this effect. To achieve this aim, the researchers developed an index against which voluntary disclosure may be measured, in the field of study represented by eleven private Syrian banks. The researchers applied their study to the community of banks, including all banks. The study covered the last six years for each bank, starting from 2009-2014. The index consists of 32 items, divided into two subsidiary groups (Financial and non-financial data). The study adopted a strategy of testing the study hypotheses, using analysis regression method. The variant of audit committee has been adopted because the sample under study did not indicate any differences. Studying the relationship between structure of board director variables and voluntary disclosure including the index as a whole, it was found that there is a positive relationship indicating statistical remarks, between profitability variable and voluntary disclosure as a whole. The rest of structure of board director variables denoted a kind of positive partial correlation, having no statistical indications. This variable has been noticed between structure of board director variables and voluntary disclosure as a whole.


Artificial intelligence review:
Research summary
تهدف الدراسة إلى تحليل تأثير هيكل مجلس الإدارة على الإفصاح الاختياري للمعلومات المالية وغير المالية في المصارف الخاصة السورية. استخدم الباحثون مؤشرًا لقياس مستوى الإفصاح الاختياري، وطبقوا الدراسة على 11 مصرفًا خاصًا خلال الفترة من 2009 إلى 2014. اعتمدت الدراسة على أسلوب تحليل الانحدار لاختبار الفرضيات، واستبعدت متغير لجنة المراجعة لعدم وجود تباينات في العينة. أظهرت النتائج وجود علاقة إيجابية ذات دلالة إحصائية بين متغير الربحية والإفصاح الاختياري، بينما لم تظهر باقي متغيرات هيكل مجلس الإدارة تأثيرًا معنويًا. توصلت الدراسة إلى أن الربحية تؤثر إيجابيًا على مستوى الإفصاح الاختياري، وأوصت بتفعيل دور لجان المراجعة وإدارة المخاطر لتحسين مستوى الإفصاح.
Critical review
تعتبر الدراسة مهمة في مجال الإفصاح المالي والحوكمة، ولكن هناك بعض النقاط التي يمكن تحسينها. أولاً، كان من الأفضل تضمين تحليل أكثر تفصيلاً للعوامل التي تؤثر على الإفصاح الاختياري بخلاف الربحية. ثانيًا، كان يمكن توسيع العينة لتشمل مصارف أخرى أو فترات زمنية أطول للحصول على نتائج أكثر شمولية. ثالثًا، لم يتم تناول تأثير العوامل الخارجية مثل البيئة الاقتصادية والسياسية على الإفصاح الاختياري. أخيرًا، كان من الممكن تقديم توصيات أكثر تفصيلاً حول كيفية تحسين الإفصاح الاختياري في المصارف السورية.
Questions related to the research
  1. ما هو الهدف الرئيسي من الدراسة؟

    تهدف الدراسة إلى تحليل تأثير هيكل مجلس الإدارة على الإفصاح الاختياري للمعلومات المالية وغير المالية في المصارف الخاصة السورية.

  2. ما هي الفترة الزمنية التي غطتها الدراسة؟

    غطت الدراسة الفترة من 2009 إلى 2014.

  3. ما هي العلاقة التي وجدتها الدراسة بين الربحية والإفصاح الاختياري؟

    وجدت الدراسة علاقة إيجابية ذات دلالة إحصائية بين متغير الربحية والإفصاح الاختياري.

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

    أوصت الدراسة بتفعيل دور لجان المراجعة وإدارة المخاطر لتحسين مستوى الإفصاح الاختياري.


References used
ALJIFRI, KH., "Annual Report Disclosure in a developing Country: The Case of the UAE", Advances in Accounting, vol. 24, Issue. 1, 2008, PP. 93-10
ALRAZEEN, A., "An Empirical Investigation of The Quality of the Annual Corporate Disclosure of Saudi Arabian Corporations", The Arab Journal of Accounting, Vol. 10, No. 1, 2007, PP. 71-110
AL-SAMAWI, A., &MAJEED, A., &SHAREEF, F., "Regression Analysis for the Organic Characteristics of Abu_ Ghraib Dairy Waste Water", Conferences the First in Babylon University , Environmental search center locally, 2005
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