الفهرس 
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Abstract
Purpose: This study aims to examine the influence of bank opacity on the quality of the financial reports issued by banks. The impact is analyzed through investigating the relation between bank competitiveness and bank opacity, bank opacity and regulatory intervention, and bank opacity and bank financial stability. Design/Methodology/Approach: Using quarterly data obtained from 10 listed Egyptian banks over the 2010 – 2019 period (10 years), the study assessed bank competition using the Lerner index, bank opacity using the ratio of Available For Sale (AFS) securities to Total Assets (TA), bank stability using Z-score, and regulatory intervention using an indicator that takes a value of 1 if the bank experienced regulatory intervention during the quarter and 0 otherwise. The empirical study was carried out using simple regression and logistic regression models. Findings: According to the study, there is a significant negative COMPETITION-OPACITY link, a significant negative OPACITY-STABILITY link, which corresponds to the traditional perspective, and an increased possibility of regulatory intervention as bank opacity increases. Originality/Value: The study contributes to the banking literature by offering evidence on opacity-related issues in the aftermath of the Global Financial Crisis (GFC) and the January 25th and June 30th uprisings in Egypt.