On the Global Financial Crisis : Relevance and Reliability of Fair Value Accounting Fva in the Egyptian Banking Sector
| المصدر: | المجلة المصرية للدراسات التجارية |
|---|---|
| الناشر: | جامعة المنصورة - كلية التجارة |
| المؤلف الرئيسي: | El Shahat, Mohamed Fathy (Author) |
| المجلد/العدد: | مج36, ع4 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2012
|
| الصفحات: | 1 - 40 |
| رقم MD: | 660229 |
| نوع المحتوى: | بحوث ومقالات |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
53
| المستخلص: |
The purpose of this study is trying to display the effect of the global financial crisis on fair value accounting (FVA) in both its relevance and reliability in the Egyptian banking sector. The researcher begins the paper with a brief idea about the global financial crisis together with a historical background of the developments and changes in the FVA as a challenge to the accounting community. This background comprises definitions, FVA and financial crisis, and finally FVA and the banking sector. Next, the researcher reviews major issues regarding the Egyptian banking sector as a logical introduction of the practical section. After this theoretical background, the researcher indicates the basic research method focusing on two case studies from two different banking sectors in Egypt; the two case studies are National Bank of Egypt (NBE) - as a case from the public banking sector- and Commercial International Bank (CIB) - as a case from the private banking sector-. The researcher ends the paper with conclusions and recommendations with the purpose of improving the usefulness of FVA. |
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عناصر مشابهة
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The Effect of the Current Financial Crisis on the UK Banking System
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Critical Evaluation and Assessment of Regulation of International Banking and the Recent Global Banking Crisis
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Can Lean Accounting Preclude Traditional Accounting Flaws An Exploratory and Critical Study
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Did Fair Value Accounting Cause The Financial Crises
بواسطة: Tumi, Abdelfatah Omran منشور: (2016) -
The Regulatory Measures Pertaining to the Banking Industry in Light of the 2008 Financial Crisis
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