Document Details

Document Type : Thesis 
Document Title :
THE ADEQUACY OF ACCOUNTING DISCLOSURE FOR LIQUIDITY RISK IN SAUDI COMMERCIAL BANKS ACCORDING TO THE BASEL COMMITTEE 3 A COMPARATIVE STUDY
مدى كفاية الإفصاح المحاسبي عن مخاطر السيولة في البنوك التجارية السعودية وفقا لمقررات لجنة بازل3( دراسة مقارنة )
 
Subject : Faculty of Economics and Administration 
Document Language : Arabic 
Abstract : The overall aim of this study is to measure the adequacy of accounting disclosure for liquidity risks in Saudi commercial banks according to the principles of Basel III Framework. It also aims to answer the following two questions: (1) What results would be reached if the study of (Mulaij and Al-Saiegh, 2012) has been carried out on the commercial banks in the Kingdom of Saudi Arabia? and (2) What are the similarities and differences between the Kingdom of Saudi Arabia and the Republic of Egypt in terms of the adequacy of accounting disclosure for liquidity risks in commercial banks according to the principles of Basel III Framework? To achieve the study objectives, the comparative approach has been employed as well as the analytical descriptive approach. Data has been collected through questionnaires and personal interviews. The study sample includes three categories of participants. The first category includes academic professors of accounting working in the Saudi universities. The second category includes credit managers working in the Saudi commercial banks. The third category includes financial analysts. A hundred (100) questionnaires have been distributed to the study sample. Eighty eight (88) questionnaires were received. Eighty six (86) were valid for analysis. A number of statistical methods have been used to test the study hypotheses and to analyze the data including: arithmetic mean, standard deviation in addition to Kruskal-Wallis Test. A number of findings have been reached from this study. Such as, (1) commercial banks in the Kingdom of Saudi Arabia use an integrated accounting disclosure framework for liquidity risks. Therefore, it can be concluded that the Saudi banks are among the top world banks in terms of compliance with the capital, liquidity, and leverage standards of Basel III. (2) The participants of the study view the liquidity risks information as critical because they are required by the principles of Basel III. (3) There are no statisti 
Supervisor : Prof. Tarek Hassan Ahmed Kushak 
Thesis Type : Master Thesis 
Publishing Year : 1438 AH
2017 AD 
Co-Supervisor : Dr. Abdul-Latif Mohammed Abdulrahman Basheikh 
Added Date : Tuesday, September 26, 2017 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
شمسه حسين العضليAL-adhali, Shamsa HusseinResearcherMaster 

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