Publications

The aim of this research is to study and analyze the impact of the disclosure of the Contingencies risks in the financial statements of the companies on the credit evaluation of the commercial banks, especially that settlement of the commitments of these risks independent may conflict with the credit payments of the lender. In order to achieve this, the researchers relied on both the method of theoretical and deductive research, using the method of theoretical to study and analyze the accounting Literature review about Contingencies risks, and deductive by applying the theoretical findings with Egyptian business environment, through the distribution of a survey list on the sample of bank credit analysts in the Egyptian commercial banks, and analysis of data using appropriate statistical methods in this area. The results of the study and analysis of the guidelines of the most important accounting standards in the area of accounting for the risks of the conditionality showed similarity to the guidance of the Egyptian Accounting Standard No. 28 with its theory of the International Standard No. 37, while there is an inconsistency between the international disclosure requirements on the one hand and the requirements of the American, British and Canadian standards on the other hand , And there is no academic agreement on the adequacy of these requirements, especially from the perspective of users of the financial statements. As for the study and analysis of the most important findings of the Literature review, the research stopped the existence of a semi-academic agreement on the importance of the information about Contingencies risks in the financial statements of companies, especially the environmental liabilities, and that such information carries warning signs to the users of the financial statements in general and lenders in particular On the possibility of an outflow of independent economic resources. The results of the applied study emphasized the importance of all information factors about Contingencies by Egyptian commercial banks (public and private), and the most important item of that were the information available on contingent legal liabilities. Finally, the study presented some recommendations, the most important of which is the need to take available information about the allocations and conditional Contingencies in calculating liquidity and debt ratios when analyzing the financial position of companies. Keywords: Contingencies, environmental liabilities, Future Business Risks.