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

نوع المستند : المقالة الأصلية

المؤلفون

1 قسم حاسبه ومراجعة، كلية تجارة، جامعة السويس

2 كلية التجارة جامعة قناة السويس

3 كلية التجارة - جامعة السويس

المستخلص

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.

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