Analyzing the Relationship between Integrated Reports and Online Disclosure in the Banking Industry during Corona Pandemic: A Field Study
| المصدر: | مجلة البحوث الإدارية والمالية والكمية |
|---|---|
| الناشر: | جامعة السويس - كلية التجارة |
| المؤلف الرئيسي: | AbdulWahid, Menato Allah Omar AbdulRahman (Author) |
| مؤلفين آخرين: | Khalil, Abdel-Fattah Ahmed Ali (Co-Author) , Abdel-Wahab, Maha Abdel-Fattah Mohamed (Co-Author) |
| المجلد/العدد: | مج2, ع4 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2022
|
| الشهر: | ديسمبر |
| الصفحات: | 129 - 148 |
| ISSN: |
2735-3060 |
| رقم MD: | 1491367 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Integrated Reports | Online Disclosure | Corona Pandemic "Covid-19"
|
| رابط المحتوى: |
| المستخلص: |
Due to corona pandemic there are many challenges, consequences, and repercussions that affected the reporting practices and disclosures at many ways, many information need to be disclose and need to be available for users. Integrated reports(IR) adoption helps in many advantage for banks and users, improving the quality of information provided to all stakeholders, improve bank reputation, Implementing <IR> requirements helps in alignment of information with investor needs, According to the International Integrated Reporting Council (IIRC), integrating financial and sustainability data would better satisfy investors' information needs by offering a more comprehensive image. The Corona (COVID_19) pandemic has had a significant negative impact on both the global and local economies, but it is still very difficult to predict the situation in the near future, what additional effects this pandemic will have on different economic sectors, and how to address it and take the necessary precautions to reduce its effects. The study investigates the relation between integrated reports disclosure during corona pandemic, that integrate reports disclosure affected by corona pandemic and to what extent; A questionnaire was designed by combine together a set of questions that the researcher reached through theoretical study and extrapolation of studies that related with the integrated reports and online disclosure and the corona pandemic. The study sample consisted of (50) faculty members specialized in accounting in the faculties of commerce in Egyptian universities, and (85) bankers. The findings show that there is a relationship between the corona pandemic and integrated reports that corona pandemic affected the integrated report disclosure as needed more information to be disclose to give the banks credibility and transparency. Corona pandemic has many effects on the disclosure level needed and type of information needed to be disclose, these information needed to be easy access and timely manner that helps in making the right decision at right time. |
|---|---|
| ISSN: |
2735-3060 |
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