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248001

أثر الإفصاح السردي الإلکتروني علي الملاءة المالية في شرکات التأمين المصرية (باستخدام منهجية تحليل المحتوي) The impact of narrative electronic disclosure on the solvency of Egyptia

Article

Last updated: 04 Jan 2025

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Abstract

The study aimed to measure and analyze narrative electronic disclosure in its various dimensions (corporate governance, risk management, environmental and social responsibility, insurance activities and services, and the development of financial indicators) in Egyptian insurance companies, using the manual content analysis methodology in examining the reports of 11 Egyptian insurance companies during the period from 2013 - 2019, then measuring the financial solvency of these companies, and also measuring the impact of the narrative electronic disclosure on the financial solvency of the Egyptian insurance companies. The statistical results of the study indicated that Egyptian insurance companies conduct electronic narrative disclosure of their non-financial data, and there is also a significant effect of electronic narrative disclosure on the solvency of Egyptian insurance companies.

DOI

10.21608/jsfc.2020.248001

Keywords

Corporate Governance, Risk Management, Narrative disclosure Environmental and social responsibility, Financial solvency, Content Analysis

Authors

First Name

هدى

Last Name

محمد السيد البدوي

MiddleName

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Affiliation

مدرس قسم التأمين ملية التجارة بنات جامعة الأزهر

Email

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City

القاهرة

Orcid

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First Name

دلال

Last Name

محمد إبراهيم محمد

MiddleName

-

Affiliation

مدرس قسم المحاسبة کلية البنات جامعة الأزهر

Email

-

City

القاهرة

Orcid

-

Volume

23

Article Issue

1

Related Issue

35456

Issue Date

2020-01-01

Publish Date

2020-01-01

Page Start

413

Page End

468

Print ISSN

1687-322X

Link

https://jsfc.journals.ekb.eg/article_248001.html

Detail API

https://jsfc.journals.ekb.eg/service?article_code=248001

Order

16

Type

المقالة الأصلية

Type Code

761

Publication Type

Journal

Publication Title

المجلة العلمية لقطاع کليات التجارة

Publication Link

https://jsfc.journals.ekb.eg/

MainTitle

أثر الإفصاح السردي الإلکتروني علي الملاءة المالية في شرکات التأمين المصرية (باستخدام منهجية تحليل المحتوي) The impact of narrative electronic disclosure on the solvency of Egyptian insurance companies (Using content analysis methodology)

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Article

Created At

22 Jan 2023