The Impact of Voluntary Disclosure on Bank Profitability in The Egyptian Context

Document Type : Original Article

Authors

1 Lecturer in Accounting and Finance Department

2 Lecturer in Accounting and Finance Department College of Management and Technology Arab Academy for Science, Technology and Maritime Transport

Abstract

Aim-The effect of voluntary disclosure on bank profitability is investigated for the banking sector in Egypt.
Methodology-Data was gathered from the banks’ official websites and annual reports during the period 2013 to 2019. Descriptive analysis was used to describe data. Regression analysis was used to study the relationship between the dependent variables-bank profitability-and the independent variables-voluntary disclosures-. The control variables used in testing the relationship are bank age and bank size.
Results-Results showed a significant relationship between voluntary disclosure, represented in corporate governance, forward-looking information, social responsibility, segment reporting, risk management and customer disclosure, and bank profitability (ROA, ROE and NIM) in the Egyptian context using regression analysis. This research sheds the light on the importance of voluntary disclosure index in improving banks profitability, which is one of the important stones for the economic development.

Keywords

Files

Share

How to cite

Statistics