The Impact of Firm Characteristics on the Level of Voluntary Disclosure:

Milad, Isam Abdelhafid A.; Biçer, Ali Altuğ

doi:10.20525/ijfbs.v9i2.693

Cited by 3 publications

(5 citation statements)

References 54 publications

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“…Further, financial leverage of a bank is also found to have significant positive impact on SR disclosure at 5% level with p value (0.029 < .05). Hence H4 is also accepted and our finding is consistent with 14,18,37,40,41 . The agency theory, stakeholder theory and signalling theory support our results.…”

Section: Hypotheses Testingsupporting

confidence: 90%

“…Therefore, H2 is accepted. Our results corroborate the explanation given by legitimacy theory which claims that large sized firms are likely to have better disclosure in terms of CSR/ SR to build their image due to more visibility 21,23,28,37 . Further, financial leverage of a bank is also found to have significant positive impact on SR disclosure at 5% level with p value (0.029 < .05).…”

Section: Hypotheses Testingsupporting

confidence: 89%

“…The relationship between leverage and corporate disclosure is explained on the basis of agency theory and signalling theory 42 . The results of some studies 12,18,37,40,41 concluded that there is positive association between leverage and sustainability reporting while others supported negative relationship between the two 21,28,38 . So, there are conflicting results in literature but in the present study, we propose positive relationship between financial leverage and SR based on theoretical framework.…”

Section: Leveragementioning

confidence: 99%

“…There are mixed results for the relationship between profitability and level of disclosure. A number of studies have found positive relationship between profitability and disclosure 12,26,37 while others have found negative 21 or no significant relationship between the two 28,38 . This study has used ROA as a measure of profitability as used by (Branco & Rodrigues, 2006; Sharma et al, 2020) 19,34 .…”

Section: Profitabilitymentioning

confidence: 99%

“…Many studies based on legitimacy theory and agency theory suggested that larger companies are expected to disclose more sustainability information and have better sustainability practices than smaller companies. Most of the empirical studies around the world on banks and financial institutions found a positive and significant relationship between size and Corporate disclosure for example 23,25,28,35,37,38 . However, few researchers have found a negative association between the size and sustainability disclosure of the firm 39,40 .…”

Section: Sizementioning

confidence: 99%

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Impact of Corporate Attributes on Sustainability (ESG) Reporting: Evidence from Listed Banks in India

Maurya

Singh

2022

JBT

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The present study aims to examine the Sustainability (ESG) reporting practices and the impact of some corporate characteristics (age, size, profitability, leverage, and international presence) on the extent of sustainability disclosure of listed banks in India. The sample consisted of all ten banks listed on S&P BSE Bankex representing a large market share of the Indian banking sector. The Sustainability/CSR/Business responsibility reports of the sample companies for the F.Y 2019-20 were examined through the content analysis method using a self-developed Sustainability Reporting Disclosure Index (SRDI) based on the review of literature and standards on sustainability disclosure. The multiple regression technique is used to identify significant corporate attributes affecting Sustainability Reporting (SR). The findings indicate that dimensions like environment, human rights and labour practices are the least reported by selected banks. The regression results show that there is a positive and significant impact of size and leverage on the level of sustainability disclosure whereas age, profitability, and international presence are found to be insignificant. Corporate attributes like size, leverage and international presence are found to be positively and significantly associated with sustainability reporting among the selected banks. However, age and profitability are found to have a negative relationship. The empirical studies on the extent of ESG disclosure and its relationship with firm characteristics especially in the banking sector of developing countries like India are scarce, so this study is an attempt to fill this gap.

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Section: Hypotheses Testingsupporting

confidence: 90%

Section: Hypotheses Testingsupporting

confidence: 89%

Section: Leveragementioning

confidence: 99%

Section: Profitabilitymentioning

confidence: 99%

Section: Sizementioning

confidence: 99%

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Impact of Corporate Attributes on Sustainability (ESG) Reporting: Evidence from Listed Banks in India

Maurya

Singh

2022

JBT

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Narrative disclosure and earnings quality: what is the nexus? Evidence from emerging countries

Makhlouf,

Qatawneh,

Safi

2024

JEAS

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PurposeNarrative disclosures offer further elucidation of a company's financial performance beyond what is presented in numerical format. This can assist stakeholders in gaining a deeper comprehension of the elements that impact reported earnings, thereby improving the quality of financial information. The current research explores the impact of narrative disclosure on the earnings quality of firms listed on the Amman Stock Exchange (ASE).Design/methodology/approachAppropriating an index to measure the narrative disclosure level in the research sample firms, the research utilizes an analysis of the textual content of nonfinancial reports and statements issued by the management of the ASE-listed nonfinancial firms between 2013 and 2022. The financial statements issued in the annual financial reports are also adopted to extract data on earnings quality and the controlling variables. The analysis of the data and attainment of the findings necessitate using the panel data.FindingsIt is indicated that narrative disclosure affects earnings quality. To be precise, the greater the narrative disclosure, the lower the absolute value of the voluntary discretionary accruals and thus the higher the quality of accounting earnings.Research limitations/implicationsThe findings contribute to new research on disclosure issues, particularly narrative disclosure, which enhances reader confidence in financial and nonfinancial reports and prevents misleading and manipulated information.Originality/valueThis research helps decision-makers understand the relationship between reports, statements and earnings quality in a firm. It's unique in exploring this relationship, especially in developing countries. The study is the first of its kind in Jordan, known for its economic stability and strategic location in the Middle East, making its findings applicable to similar environments.

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Does digitalization affect shariah supervisory board efficiency? Evidence from Islamic banks

Cherni,

Ben Amar

2024

JIABR

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Purpose This study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks. Design/methodology/approach This study uses panel data analysis of annual report disclosures over the past 10 years. The authors have selected 79 Islamic banks for the period ranging from 2012 to 2021. The criteria for SSB efficiency used in this research are disclosure of Zakat and disclosure in the SSB report. Findings The econometric results show that digitalization has a positive effect on improving the work efficiency of the SSB in Islamic banks. Accordingly, the authors provide evidence that the higher the bank's digital engagement, the higher the quality of the SSB. Originality/value The findings highlight the need to improve the current understanding of SSB structures and governance mechanisms that can better assist Islamic banks in engaging in effective compliance with recent governance and accounting reforms. Moreover, Islamic banks are the most capable and appropriate to implement and activate digitalization because they are based on a vital root calling for development if there are executives believing in it, as well as legislation supporting and serving them.

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The Impact of Firm Characteristics on the Level of Voluntary Disclosure:

Cited by 3 publications

References 54 publications

Impact of Corporate Attributes on Sustainability (ESG) Reporting: Evidence from Listed Banks in India

Impact of Corporate Attributes on Sustainability (ESG) Reporting: Evidence from Listed Banks in India

Narrative disclosure and earnings quality: what is the nexus? Evidence from emerging countries

Does digitalization affect shariah supervisory board efficiency? Evidence from Islamic banks

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