دور جودة المعلومات المحاسبية في إدارة مخاطر الائتمان المصرفي

Abstract

Abstrac This research examined the role of accounting information quality in bank credit risk management, a case study applied to the Sudanese banks. The research problem is well represented in the poor level of interest of bank managements to depend on accounting information and its quality, in the process of bank credit risk management in the Sudanese banks. The research basically aimed -to clarify the reflections of accounting information and its quality, on risk management of credit decisions in the Sudanese banks, as well as the extent to which it is able to reduce various risks, which face these decisions. - . ' To put said facts in action, the research used the inductive approach, the deductive approach, the historical approach and the descriptive approach via the procedures of the field study. To achieve the research objectives the following hypotheses have been tested: 1. Accounting information plays a significant role in reducing bank credit risk. - 2. There is a correlation that is statistically significant, between the quality of accounting information and bank credit risk management. 3; Sudanese banks depend mainly on the accounting information in bank credit risk m_anageme_nt_._ The research has reached a"h’u'm'ber ofresearch findings the most important of which are the following: ' ‘ 1. Accounting Information with qualitative characteristics reduces bank credit risk. ' 2. Lack of level of credibility of accounting information increases bank . credit risk. 3. Depending on accounting information reduces the risk of credit decisions in the Sudanese banks. ' 4. Accounting information is considered to be a substantial and an effective factor iri reducing bank credit risk. 5. Accounting information supports judgment on the extent to which, client is committed in banks, to fulfill his obligations to other parties, which in turn help effect bank credit risk management. The research concluded with a set of recommendations key among which are the following: _ ' 1. The research highly recommended Banks should be committed to the accounting information with qualitative characteristics, in order to reduce bank credit risk. ‘ ' 2. The research fully recommended working to increase the degree of credibility of the accounting information, to ensure the reduction of bank credit risk.

Banks should heighten the interest in accounting information to reduce the risk of credit decisions. The research strongly recommended increasing the level of risk management in the Sudanese banks, using accounting information with qualitative characteristics to ensure the reduction_of bank credit risk.