الفهرس 
chapter1 : General Framework of the ResearcOnly 14 pages are availabe for public view
 |  | from | 124 |  |  |
| | | from | 124 | | |
Abstract
This thesis analyzes and tests the effect of using fair value information for nonfinancial
assets under asset-based lending technique on the judgment of commercial
lenders in Egyptian commercial banks. The researcher reviews prior studies as a tool to
derive hypotheses, and then employs appropriate statistical tools to test these hypotheses.
The results indicate that the assessed degree of relevance of fair value estimate is affected
by its assessed degree of reliability, a result consistent with the new joint conceptual
framework. Additionally, both assessed degrees of relevance and reliability of fair value
estimates are incorporated when assessing the degree of decision-usefulness of fair value
information, a result consistent with the perspectives adopted for decision-usefulness of
accounting information. Furthermore, most commercial lenders approve loans for high
reliability fair value estimate condition with relatively low risk-premium assigned for
approved loans, a result consistent with the stated merits of using fair value information
in the context of commercial lending environment.