The impact of the disclosure of the credit risk on the financial performance of Egyptian banks, "An Empirical Study"

Abstract

This study aims to measure the impact of the disclosure of credit risk on the financial performance of Egyptian banks, and thus meet the financial reporting requirements of the users, Through the index of impairment losses (impairment) of loans, ratio of non-performing loans, liquidity ratio, capital adequacy and the impact of these items on the performance of the Bank, thereby reducing the credit risk. Assumes the study no significant effect between the disclosure of credit risk and financial performance of the Egyptian commercial banks, the study included a sample consisted of five commercial banks during the period (2009: 2015), it has been conducting the necessary statistical analyzes to test the hypotheses of the study using SPSS