A proposed framework for disclosing credit risks and their implications on the quality of banks in financial reports in Tunisie "an applied study"

Abstract: The study proposes a framework for the disclosure of credit risks and their implications on the quality of banks in financial reporting in Tunisie. Using data collected from 90 respondents, the analysis revealed significant results on the relationships between credit risks, lending policies and asset quality of banks. The results indicate a positive correlation between lending policies and the percentage of bad debts, as well as a significant relationship between lending policies and the return on assets ratio. Additionally, a positive but insignificant correlation was observed between credit risks and asset quality. These findings highlight the importance of credit risk management and lending policies in the Tunisie banking sector. The proposed recommendations aim to strengthen transparency in risk disclosure, optimize lending policies and strengthen governance and risk management practices in banks. By following these recommendations, banks in Tunisie can improve their financial performance and build stakeholder confidence.