Developing an Accounting Disclosure Framework in A Big Data Environment: An Applied Study in The Egyptian Banks

Abstract

The research aims to suggest a model for accounting disclosure in a big data environment that improves the quality of accounting information of Egyptian banks. The researchers depend on the use of the content analysis method to analyze quarterly financial reports, the reports of the Board of Directors of banks operating in Egypt from 1/1/2019 to 31/12/2020. The E-VIEWS program have been used to test the study’s assumptions that reflect the relationship between disclosure development in a big data environment. Additionally, Qualitative Characteristics of Useful Financial Information. The results of the study indicate a significant digit’s correlation between the development of accounting disclosure in a big data environment expressed by the total disclosure model in a big data environment and relevance, as well as a non-significant digits and a direct correlation between the form disclosure index in a big data environment and relevance. It also indicates significant digits and a direct correlation between (the public content disclosure index, the financial content disclosure index, and between the disclosure index through the use of networks and social media) in a big data environment and relevance. It also indicates a significant digit’s relationship between the development of accounting disclosure in a big data environment expressed by the total disclosure model the form disclosure index in a big data environment and faithful representation. It also indicates significant digits and the expletive relationship between the public content disclosure index, as well as a significant digits and direct correlation between the financial disclosure index and faithful representation and specifies significant digits and direct correlation between the disclosure index through the use of networks and social media in the context of a big data environment and faithful representation.