الفهرس 
الاطار العام للدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Objective: The researcher aims through this study to achieve the following objectives: Analyzing the different Approaches for assessing credit risks, and clarifying the impact of different methods for assessing credit risks on capital adequacy, as well as presenting the impact of different Approaches for assessing credit risks on non- performing debt provisions and its tax treatment. Study Approach: The study was based on combining the inductive and deductive approaches into an integrative approach, by observing the phenomenon that appears to be in reality, and then trying to define its dimensions and components more accurately by looking at relevant previous studies, Then form the theoretical framework of the study, and then define the hypotheses of the study, and determine the appropriate methodology to test it, and conduct tests and statistical analyzes, and draw conclusions, using the data of the financial statements and their complementary explanations. A sample of banks operating in Egypt. For download on the Egyptian Stock Exchange website, there are 14 banks. The study sample consisted of the number of available banks that had data to measure variables, during the time period from 2018 to 2021, 4 banks were excluded from the total population; Due to the unavailability of data, the study sample becomes 200 observations during the specified time period (10 banks x 4 years x 5 types of loans). In addition, missing data for 42 observations were excluded, as well as 12 observations for data with extreme values, so that the final sample for the study becomes 146 observations. The following statistical methods were used: descriptive statistical method, inferential statistical method (multiple regression analysis method, inflation coefficient of variance test). Results:1)There is a statistically significant effect of the different credit risk assessment methods for risk-weighted assets on the capital adequacy ratio.2)There is a statistically significant effect of using the standard Approach for credit risk assessment of risk-weighted assets on the capital adequacy ratio.3)There is a statistically significant effect of using the foundation Internal rating-based Approach to assess the credit risks of risk-weighted assets on the capital adequacy ratio.4)There are statistically significant differences between the use of the standard Approach and the use of the foundation Internal rating-based Approach F-IRB to evaluate the risk-weighted assets.7)There is a statistically significant effect of using the standard approach for credit risk assessment on the tax treatment of non-performing debts.8)There is a statistically significant effect of using the foundation Internal rating-based Approach F-IRB on the tax treatment of non-performing debts. 9)There is a statistically significant effect of expected credit losses on the tax treatment of non-performing debts. Most important recommendations: 1)Encouraging banks to merge and conglomerate. There are still a number of small banks that cannot compete in an open market and face various risks.2)The gradual application of Internal rating-based Approach (IRB) and on a sample of banks when assessing credit risks to calculate the regulatory capital requirements necessary to face credit risks, and to compare the resulting effects with the results before application, in order to provide the appropriate decision regarding the best method that achieves the highest possible balance For the owners, the interest is on the shoulders of the bank and the responsibility for that rests on the shoulders of the Central Bank of Egypt. 3)Implementing an integration process between each of the International Financial Reporting Standards (IFRS) related to banking activities, including International Financial Reporting Standard No. 9, and the Basel accord, and the instructions of the Central Bank of Egypt to ensure good management of credit risks in banks.4)Reviewing the current tax treatment of non-performing debts in banks to achieve the supposed balance in the bank’s activity between motivating banks to recognize loan losses in a timely manner and motivating banks to increase loans, and then increasing the risks affecting banks which threatens the bank’s going concern.5)Re-issuing a special accounting standard that includes accounting and tax transactions for the activities of banks in Egypt according to the contemporary developments.6)The researcher suggests adding an article to the Unified Tax Procedures Law that obliges banks and companies to prepare and publish the tax income statement for the fiscal year.