الاحتياطات السرية کأداة لإدارة الأرباح في البنوک بالتطبيق على البنوک المقيدة بالبورصة المصرية

نوع المستند : المقالة الأصلية

المؤلفون

کلية التجارة - جامعة المنصورة

المستخلص

Abstract The researchers sought during the study to investigate the effect of secret reserves component as a result of excessive premiums depreciation (accelerated depreciation) on capital adequacy in banks registered in the Egyptian stock exchange ratio, as well as study the impact of capital gains resulting from the sale of fixed assets and transferred to the reserve capital in accordance with the provisions of Article 40 of the Law No. 159 of 1981 on the capital adequacy of banks registered the Egyptian Stock Exchange ratio. And that by testing the following hypotheses: First hypothesis: There is no statistically significant relationship between the secret reserves constituent premiums as a result of excessive depreciation (accelerated depreciation) and capital adequacy ratio of financial statements to banks registered the Egyptian Stock Exchange. The second hypothesis: There is no statistically significant relationship between the capital gains resulting from the sale of fixed assets and transferred to the capital reserve in accordance with the provisions of Article 40 of Law No. 159 of 1981 and the capital adequacy ratio of financial statements to banks registered the Egyptian Stock Exchange. The researchers found during the study to the health of first hypothesis and the invalidity of the second hypothesis which means that the banks registered the Egyptian Stock Exchange did not use the secret reserves component as a result of excessive premiums depreciation in order to achieve the capital adequacy ratio, while they may have using the capital gains resulting from sale of fixed assets and transferred to the capital reserve in accordance with the provisions of Article 40 of Law No. 159 of 1981 in order to achieve the capital adequacy ratio

الموضوعات الرئيسية

المراجع

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