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269114

Analysis the relationship between Integrated Reporting and Online Disclosure in Banking Industry during Corona Pandemic "A Field Study"

Article

Last updated: 28 Dec 2024

Subjects

-

Tags

محاسبة مالية

Abstract

Due to corona pandemic there are many challenges, consequences, and repercussions that affected the reporting practices and disclosures at many ways. 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 requirements helps in alignment of information with investor needs, integrating financial and sustainability data would better satisfy investors' information needs by offering a more comprehensive image. The study investigates integrated reports disclosure during corona pandemic, which integrate reports disclosure affected by corona pandemic and to what extent and online disclosure level during corona pandemic; 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.

DOI

10.21608/safq.2022.172584.1037

Keywords

Integrated Reports, Online disclosure, corona pandemic (COVID-19)

Authors

First Name

منةالله عمر

Last Name

عبدالواحد

MiddleName

-

Affiliation

قسم حاسبه ومراجعة، كلية تجارة، جامعة السويس

Email

menatoallah.omarabdulrahman@com.suezuni.edu.eg

City

-

Orcid

-

First Name

Abdel-fattah Ahmed Ali

Last Name

Khalil

MiddleName

-

Affiliation

كلية التجارة جامعة قناة السويس

Email

abdelfatah_khalil@commerce.suez.edu.eg

City

-

Orcid

-

First Name

Maha Abdel-fattah Mohamed

Last Name

Abdel-wahab

MiddleName

-

Affiliation

كلية التجارة - جامعة السويس

Email

maha.abdelwahab@com.suezuni.edu.eg

City

-

Orcid

-

Volume

2

Article Issue

4

Related Issue

37488

Issue Date

2022-12-01

Receive Date

2022-11-06

Publish Date

2022-12-01

Page Start

129

Page End

148

Print ISSN

2735-3060

Online ISSN

2812-4804

Link

https://safq.journals.ekb.eg/article_269114.html

Detail API

https://safq.journals.ekb.eg/service?article_code=269114

Order

269,114

Type

المقالة الأصلية

Type Code

2,111

Publication Type

Journal

Publication Title

مجلة البحوث الإدارية والمالية والکمية

Publication Link

https://safq.journals.ekb.eg/

MainTitle

Analysis the relationship between Integrated Reporting and Online Disclosure in Banking Industry during Corona Pandemic "A Field Study"

Details

Type

Article

Created At

23 Jan 2023