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148
The Accounting Disclosure Of Banking Risks And Its Role In Control - _
Transcript of Y W l U c § ~ §±Ã [ ¯ § Y `±¯ ¿ ª¯ w£ Y cñ·£mohe.gov.sy/master/Message/Mc/alaa...
The Accounting Disclosure Of Banking Risks
And Its Role In Control
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IMF policy Discussion Paper, IMF,2002. 4. Andrew J .Durbin ,1997– Essentials of Management – South –
Western College Publishing, Ohio. 5. Basel Committee On Banking Supervision , “Reports to G7
Finance Ministers And Central Bank Governors On International Accounting Standards “ Bank for International Settlements, Basel Switzerland .(April 2000).
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: Reliability Scale: ALL VARIABLES
Case Processing Summary N %
Cases Valid 114 100.0 Excludeda 0 .0
Total 114 100.0 a. Listwise deletion based on all variables in the
procedure.
Reliability Statistics
Cronbach's
Alpha N of Items .720 17
NPAR TESTS /K-S(NORMAL)=H3 /MISSING ANALYSIS.
NPar Tests
One-Sample Kolmogorov-Smirnov Test
N 114 Normal Parametersa,b Mean 4.1976
126
Std. Deviation .27879 Most Extreme Differences Absolute .087
Positive .087 Negative -.073-
Kolmogorov-Smirnov Z .925 Asymp. Sig. (2-tailed) .359
a. Test distribution is Normal. b. Calculated from data.
DESCRIPTIVES VARIABLES=Q1 Q2 Q3 Q4 Q5 Q6 Q7 Q8 Q9 Q10 Q11 Q12 Q13 Q14 Q15 Q16 Q17
/STATISTICS=MEAN STDDEV MIN MAX.
Descriptives
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation Q1 114 3 5 4.37 .569 Q2 114 2 5 4.19 .677 Q3 114 3 5 4.29 .560 Q4 114 1 5 3.92 .942 Q5 114 2 5 4.12 .706 Q6 114 2 5 4.23 .704 Q7 114 2 5 4.18 .613 Q8 114 3 5 4.18 .632 Q9 114 2 5 4.09 .618
Q10 114 2 5 4.24 .656 Q11 114 2 5 4.25 .603 Q12 114 2 5 4.08 .597 Q13 114 3 5 4.17 .637 Q14 114 1 5 4.18 .732 Q15 114 3 5 4.18 .573 Q16 114 3 5 4.32 .569 Q17 114 3 5 4.39 .602
Valid N (listwise) 114
SAVE OUTFILE='C:\Documents and Settings\As\Desktop\Alaa.sav' /COMPRESSED. T-TEST /TESTVAL=3 /MISSING=ANALYSIS /VARIABLES=H3
127
/CRITERIA=CI(.95).
T-Test
One-Sample Statistics
N Mean Std. Deviation Std. Error Mean
114 4.1976 .27879 .02611
One-Sample Test
Test Value = 3
t df Sig. (2-tailed)
Mean
Difference
95% Confidence Interval of the
Difference
Lower Upper
45.866 113 .000 1.19763 1.1459 1.2494
FREQUENCIES VARIABLES=Age Qualification MangLvel Experiance Speci /ORDER=ANALYSIS. Frequencies
Statistics
N Valid 114 114 114 114 114
Missing 0 0 0 0 0
Frequency Table
128
Frequency Percent Valid Percent
Cumulative
Percent
Valid 32 28.1 28.1 28.1
52 45.6 45.6 73.7
20 17.5 17.5 91.2
10 8.8 8.8 100.0
Total 114 100.0 100.0
Frequency Percent Valid Percent
Cumulative
Percent
Valid 4 3.5 3.5 3.5
17 14.9 14.9 18.4
44 38.6 38.6 57.0
44 38.6 38.6 95.6
5 4.4 4.4 100.0
Total 114 100.0 100.0
Frequency Percent Valid Percent
Cumulative
Percent
Valid 28 24.6 24.6 24.6
62 54.4 54.4 78.9
24 21.1 21.1 100.0
Total 114 100.0 100.0
Frequency Percent Valid Percent
Cumulative
Percent
Valid 20 17.5 17.5 17.5
129
37 32.5 32.5 50.0
26 22.8 22.8 72.8
31 27.2 27.2 100.0
Total 114 100.0 100.0
Frequency Percent Valid Percent
Cumulative
Percent
Valid 43 37.7 37.7 37.7
14 12.3 12.3 50.0
41 36.0 36.0 86.0
16 14.0 14.0 100.0
Total 114 100.0 100.0
Frequencies
Statistics
Q1 Q2 Q3 Q4 Q5 Q6 Q7 Q8 Q9
N Valid 114 114 114 114 114 114 114 114
Missing 0 0 0 0 0 0 0 0
Frequency Table
Q1
Frequency Percent Valid Percent
Cumulative
Percent
Valid 5 4.4 4.4 4.4
130
62 54.4 54.4 58.8
47 41.2 41.2 100.0
Total 114 100.0 100.0
Q2
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 .9 .9 .9
14 12.3 12.3 13.2
61 53.5 53.5 66.7
38 33.3 33.3 100.0
Total 114 100.0 100.0
Q3
Frequency Percent Valid Percent
Cumulative
Percent
Valid 6 5.3 5.3 5.3
69 60.5 60.5 65.8
39 34.2 34.2 100.0
Total 114 100.0 100.0
Q4
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 .9 .9 .9
10 8.8 8.8 9.6
19 16.7 16.7 26.3
51 44.7 44.7 71.1
33 28.9 28.9 100.0
Total 114 100.0 100.0
Q5
131
Frequency Percent Valid Percent
Cumulative
Percent
Valid 3 2.6 2.6 2.6
13 11.4 11.4 14.0
65 57.0 57.0 71.1
33 28.9 28.9 100.0
Total 114 100.0 100.0
Q6
Frequency Percent Valid Percent
Cumulative
Percent
Valid 2 1.8 1.8 1.8
12 10.5 10.5 12.3
58 50.9 50.9 63.2
42 36.8 36.8 100.0
Total 114 100.0 100.0
Q7
Frequency Percent Valid Percent
Cumulative
Percent
Valid 2 1.8 1.8 1.8
7 6.1 6.1 7.9
74 64.9 64.9 72.8
31 27.2 27.2 100.0
Total 114 100.0 100.0
Q8
Frequency Percent Valid Percent
Cumulative
Percent
Valid 14 12.3 12.3 12.3
65 57.0 57.0 69.3
35 30.7 30.7 100.0
Total 114 100.0 100.0
132
Q9
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 .9 .9 .9
14 12.3 12.3 13.2
73 64.0 64.0 77.2
26 22.8 22.8 100.0
Total 114 100.0 100.0
Q10
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 .9 .9 .9
11 9.6 9.6 10.5
62 54.4 54.4 64.9
40 35.1 35.1 100.0
Total 114 100.0 100.0
Q11
Frequency Percent Valid Percent
Cumulative
Percent
Valid 2 1.8 1.8 1.8
4 3.5 3.5 5.3
72 63.2 63.2 68.4
36 31.6 31.6 100.0
Total 114 100.0 100.0
Q12
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 .9 .9 .9
13 11.4 11.4 12.3
76 66.7 66.7 78.9
24 21.1 21.1 100.0
Total 114 100.0 100.0
133
Q13
Frequency Percent Valid Percent
Cumulative
Percent
Valid 15 13.2 13.2 13.2
65 57.0 57.0 70.2
34 29.8 29.8 100.0
Total 114 100.0 100.0
Q14
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 .9 .9 .9
16 14.0 14.0 14.9
58 50.9 50.9 65.8
39 34.2 34.2 100.0
Total 114 100.0 100.0
Q15
Frequency Percent Valid Percent
Cumulative
Percent
Valid 10 8.8 8.8 8.8
73 64.0 64.0 72.8
31 27.2 27.2 100.0
Total 114 100.0 100.0
134
Q16
Frequency Percent Valid Percent
Cumulative
Percent
Valid 6 5.3 5.3 5.3
66 57.9 57.9 63.2
42 36.8 36.8 100.0
Total 114 100.0 100.0
Q17
Frequency Percent Valid Percent
Cumulative
Percent
Valid 7 6.1 6.1 6.1
56 49.1 49.1 55.3
51 44.7 44.7 100.0
Total 114 100.0 100.0
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