Manal Abd El azeem Mohamed Khalil

Examining the effect of banks' credit related financial disclosures and loan loss provisions on bank stock returns / Manal Abd El azeem Mohamed Khalil ; Supervised Helmy Ibrahim Sallam - Cairo : Manal Abd El azeem Mohamed Khalil , 2005 - 248p ; 30cm

Thesis (M.Sc.) - Cairo University - Faculty Of Commerce - Department Of Accounting

The overall objective of this study was twofold ; first to investigate the information content of banks' financial reports and statements around announcement or disclosure date (especially , loan loss provision announcement) Then , to examine the relationship between bank's stock returns and loan loss disclosures According to the efficient market hypothesis , the market reacts very quickly to the release of new information



Banks Basle agreement Capital adequacy ratio Credit risk Financial disclosure Loan charge - offs Loan loss provision Loan loss reserve Non - performing loans Stock returns