أثر مستوى الإفصاح عن مؤشرات الرقمنة على عدم تماثل المعلومات: دراسة تطبیقیة على البنوك التجاریة المقیدة بالبورصة المصریة

Abstract

The research aimed to study and test the relationship between of the level of disclosure of commercial banks listed on the Egyptian Stock Exchange about digitization indicators and information asymmetry. To achieve the goal of the research, previous studies were analyzed to derive the research hypothesis, then an applied study was conducted on a sample of commercial banks listed on the Egyptian Stock Exchange during the period between 2019 -2021. The results of the study showed that The actual disclosure of digitization indicators by commercial banks listed on the Egyptian Stock Exchange is still at an early stage, in addition to the existence of a great discrepancy in the practices of disclosure digitization indicators between banks, not only in the content, but also in the use of modern digitization techniques. The researcher also concluded that the level of disclosure of commercial banks listed on the Egyptian Stock Exchange about digitization indicators negatively and significant affects information asymmetry. This result was reinforced by conducting other analyzes.