THE IMPACT OF VOLUNTARY DISCLOSURE LEVEL ON EFFICIENCY OF THE FINANCIAL AND COMPETITIVE PERFORMANCE OF EGYPTIAN BANKS IN THE LIGHT OF CHALLENGES SUSTAINABILITY AND COVID-19 PANDEMIC

Document Type : Original Article

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1 Faculty of Commerce, Ain Shams University

2 Faculty of Medicine, Ain Shams University

Abstract

This research aims to study the impact of Voluntary Disclosure on the efficiency of the financial and competitive performance of Egyptian banks in light of the challenges of Sustainability and Corona pandemic, in order to enhance the culture of Voluntary Disclosure in the midst of interest in the environment and sustainable development plans and programs, as the importance of disclosure by economic institutions especially banks is increasing. All concerned parties need more disclosing information in light of the successive developments of globalization, technological and information revolution in addition to the increasing intensity of competition. To achieve this goal the descriptive analytical research methodology was relied upon by reviewing and collecting the necessary information and reports, then measuring the level of voluntary disclosure for a selected sample of banks through independent financial statements, supplementary explanations and periodic sustainability reports. Then statistical analysis was used to test the validity of the study hypotheses by applying appropriate statistical methods. The results showed the positive relationship between the level of voluntary disclosure and the efficiency of the financial and competitive performance of Egyptian banks. It was recommended that the importance of continuing scientific research to complement each other in the field of voluntary disclosure especially within the framework of the banking sector, to achieve the goal of issuing legislation for it in the accounting and auditing profession that establishes its importance and enhances its application.                 
 

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