The effect of the level of non-financial information disclosure on the value of the bank - an applied study on banks listed on the Egyptian Stock Exchange

Document Type : Original Article

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Accounting and Auditing department Faculty of Commerce Alexandria University

Abstract

This study aimed to determine the effect of the level of non-financial information disclosure on the value of listed Egyptian banks, and to achieve the objectives of this study, an index was developed to measure the level of non-financial information disclosure based on a set of Literature review, in addition to using the content analysis to determine the level of information Relevant to non-financial information that is actually disclosed, whether in financial reports or the websites of banks or in its periodicals, a simple and multiple regression model have been used to test the hypotheses.The results indicated that the level of non-financial information disclosure of listed Egyptian banks has a high level depending on the proposed indicator, and there is a significant effect of the non-financial information disclosure  level on the bank value, and entering the two variables (the type of joint audit & the complexity The bank's operations as modified variables have increased the regression model interpretation

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