Voluntary Disclosure in the Annual Reports of Commercial Banks: - Hawashe, Abdallah Almahdy
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The issue of corporate reporting disclosure behaviour is influenced not only by environmental factors, but also by corporate-specific attributes (e.g. firm age, firm size, profitability, liquidity, government ownership, foreign ownership, and listing status); this has attracted many academic researchers in several countries to investigate the impact of corporate attributes on the extent of different disclosure levels (i.e. mandatory, voluntary or aggregate disclosure). To date, less attention has been paid by academic researchers to voluntary disclosure practices by financial institutions in…mehr

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Produktbeschreibung
The issue of corporate reporting disclosure behaviour is influenced not only by environmental factors, but also by corporate-specific attributes (e.g. firm age, firm size, profitability, liquidity, government ownership, foreign ownership, and listing status); this has attracted many academic researchers in several countries to investigate the impact of corporate attributes on the extent of different disclosure levels (i.e. mandatory, voluntary or aggregate disclosure). To date, less attention has been paid by academic researchers to voluntary disclosure practices by financial institutions in general, and banking disclosure practices in particular, despite the fact that the banking sector plays a major role in economic growth in a country. Moreover, there is very little empirical evidence about the impact of commercial bank-specific characteristics on the extent of annual information voluntarily disclosed. Thus, this book intended to help develop the disclosure literature in relation to the commercial banking sector, which is currently sparse, due to the limited empirical research on the extent of banking disclosure and its determinants.
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Autorenporträt
Dr Abdallah Almahdy Hawashe is a lecturer in Accounting and Finance at the University of Sebha, Libya. He received the Ph.D. degree in Accounting and Finance from the University of Salford, United Kingdom, in 2014.In addition to teaching and researching he has worked in the banking sector and has almost 7 years experience in banking accounting.