...
  • 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>International Journal of Economics and Finance >The Impact of the Implementation of Financial Risks Management on the Disclosure Quality of Financial Reports
【24h】

The Impact of the Implementation of Financial Risks Management on the Disclosure Quality of Financial Reports

机译：财务风险管理实施对财务报告披露质量的影响

获取原文
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

This study aims to demonstrate the impact of banking risk management on the quality of disclosure in the financial reports of a sample of Lebanese commercial banks by addressing the subject in its theoretical and practical framework and its relationship with internal and external auditing. To achieve this goal, the study relied on the descriptive and analytical approach, and a sample of directors of the risk management department and directors of internal audit departments in the banks under study was selected, in addition to a sample of account auditors affiliated with the Association of Certified Public Accountants in Lebanon. For the purposes of statistical processing, appropriate statistical methods were used and the statistical analysis necessary to complete the current study was carried out, using the Statistical Package for Social Sciences (SPSS) program to process the data and extract the frequencies, arithmetic means and standard deviations according to the study page, and to test the study hypotheses at a significant level (0.05 ≥α). The study found a positive correlation between the level of disclosure of financial risk and each of currency risk, interest risk, credit risk, market risk and operational risk, in addition to the existence of a close relationship between audit and risk management, and is reflected in the quality of disclosure so that the efficiency and effectiveness in banking work leads to controlling these risks and avoiding them in the future.
机译：本研究旨在通过在理论和实践框架中处理主题及其与内外审计的关系，展示银行风险管理对黎巴嫩商业银行示例的披露质量的影响及其与内外审计的关系。为实现这一目标，研究依靠描述性和分析方法，并选择了在学习的银行内部内部审计部门的风险管理部门和内部审计部门董事的样本，除了黎巴嫩注册会计师协会。出于统计处理的目的，使用适当的统计方法，并使用社会科学（SPSS）计划的统计包来处理数据并提取频率，算术方式和标准所需的统计分析根据研究页面的偏差，并以显着水平（0.05≥α）测试研究假设。除了存在审计和风险管理之间的密切关系之外，该研究发现金融风险和每种货币风险，利息风险，信贷风险，市场风险和运营风险之间的正相关性。在披露质量方面，银行工作的效率和有效性导致控制这些风险并在将来避开它们。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号