The Impact Of Accounting Disclosure Of Liquidity Risks In Commercial Banks And Its Reflection On The Behavior Of Users Of Financial Statements (Applied Study)

The current research aims to study and test the extent to which commercial banks in Egypt disclose liquidity risks in accordance with the requirements of effective disclosure of these risks and the extent to which this disclosure affects the behavior of users of financial statements in making decisions by achieving the sub-objectives, including clarifying the concept of liquidity and its financial solvency, liquidity risks, and disclosure of these risks, the types of such disclosure and its importance in light of international and Egyptian accounting standards, and the extent to which disclosure of liquidity risks and the impact on the behavior of users of financial statements in light of the Basel Committee's decisions, and studying the extent to which the decision of commercial banks' management regarding disclosure of liquidity risks is affected by both the size of the bank and the status of its shares on the stock exchange, as well as the bank's profitability, through studying and analyzing some previous studies related to accounting disclosure of liquidity risks, and the extent to which professional publications (relevant accounting standards) contribute, as well as Basel Committee decisions, in setting controls and standards for disclosing liquidity risks and also reducing these risks. The research relies in its theoretical aspect on the induction approach; where the subject of liquidity risk disclosure in commercial banks will be inducted from all its aspects. This is done by inducting and analyzing accounting publications; previous studies; Basel Committee publications; As well as the instructions of the Central Bank of Egypt related to the subject. In order to derive the research hypotheses related to the factors and determinants affecting the disclosure of liquidity risks in commercial banks and the extent of the impact of such disclosure on the behavior of stakeholders in making their decisions. One of the most important results was that there are no decisive and strict procedures obligating commercial banks to comply with the requirements for disclosing liquidity risks contained in the Central Bank's issuances. The theoretical study also concluded that the disclosure of liquidity risks in commercial banks has useful and influential information content for stakeholders, and that there is a need to encourage banks to disclose. The applied study also concluded that professional issuances (relevant accounting standards) as well as the decisions of the Basel Committee play an important role in reducing liquidity risks in Egyptian commercial banks, and the disclosure of liquidity risks in Egyptian commercial banks in its current state does not comply with the requirements of this disclosure according to international and Egyptian accounting standards, Basel Committee decisions and the instructions of the Central Bank of Egypt.