دور معايير التقارير المالية الدولية ومعايير بازل3 في زيادة الإفصاح للمشتقات المالية: دراسة تحليلية

الموضوعات

إدارة

روابط وملفات

التعريف والنوع

رقم الوثيقة

015303af-60a3-45d2-9c28-2466271af1f4

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل دكتوراة

نوع الملف

pdf text

أسماء الملفات

1958181_1.pdf

بيانات النشر

ترجمة العنوان

The Role of International Financial Reporting and Basel 3 Standards in Increasing Disclosure of Financial Derivatives:An Analytical Study

ألقاب المؤلفين

[{"name_ar":"أحمد شاشو","title_ar":"اعداد","title_en":"Preparation"},{"name_ar":"محمد إبراهيم","title_ar":"اشراف","title_en":"Supervision"}]

اللغة

Arabic

المصدر والدورية

اسم المصدر

دور معايير التقارير المالية الدولية ومعايير بازل3 في زيادة الإفصاح للمشتقات المالية: دراسة تحليلية

المحتوى والصفحات

عدد الصفحات

205

ترجمة الملخص

This research aims to demonstrate the effect of financial derivatives disclosure according to International Financial Reporting Standards, especially standard no. 13, which constitutes guidance on fair value measurement, net income disclosure and net cash flows. It also aims to demonstrate the extent of which each input of valuation methods used in measuring fair value of financial derivatives is applied. In addition to that, it aims to determine the relative importance between financial derivatives disclosure for speculative and hedging purposes. Finally, it aims to determine the effect of the relationship between applying Basel 3 standards and financial derivatives disclosure.The research was applied on a sample of 9 companies listed in Saudi Stock Exchange for the period from 1/1/2014 to 31/3/2015. The research reached some conclusions:The first result:Financial derivatives (for speculative purposes) affect net accounting income disclosed in financial reports by 18.8%. Banks deal with different sectors like(retail, corporate, treasury, assets management, and brokerage) which also contribute to the net accounting income of non-financial derivatives. These derivatives (for fair value hedging) also affect net cash flows disclosed in financial reports by 10%. The banks have operational, investing, and financial activities which also contribute to achieving net cash flows of non-financial derivatives.The second result:The research found that applying Basel 3 standards affected disclosing financial derivatives by 26.7%. Basel 3 standards are not the only variables that affect the trading volume of these derivatives, however, banks have other ones. Speculative variable or hedging variable may affect policy making in banks regarding their financial derivatives transactions.

إشراف وإعداد

الإشراف

محمد إبراهيم

الإعداد

أحمد شاشو

الاقتباسات الببليوغرافية