The impact of bank-specific attributes on web based disclosure practices of global banks / Manpreet Kaur and Mandeep Kaur.

Kaur, Manpreet and Kaur, Mandeep (2020) The impact of bank-specific attributes on web based disclosure practices of global banks / Manpreet Kaur and Mandeep Kaur. Management & Accounting Review (MAR), 19 (1). pp. 103-134. ISSN 2550-1895

Abstract

This paper examines the extent of web disclosure practices of the top thirty global banks. The paper also investigates the impact of bank-specific characteristics such as bank size, financial performance and corporate governance on web disclosure practices. To analyse the extent of web disclosure practices, a disclosure index of 101 items of information was formulated. To check the hypotheses of the study, an OLS regression framework was estimated on a sample of the top thirty global banks. Descriptive analysis indicates that global banks’ web disclosure is at an acceptable level as the mean value was 73. The results show that large sized banks and banks that follow good corporate governance practices extensively use their websites to disclose information. On the contrary, financial performance negatively affects the extent of web-based disclosure in a global context. The study contributes to the existing literature of web based disclosure and the findings are useful for managers and investors. For managers it helps to meet the actual and potential informational needs of investors and for investors it helps in the decision to invest in a richer informational environment and better-assessed firm value.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Kaur, Manpreet
UNSPECIFIED
Kaur, Mandeep
UNSPECIFIED
Subjects: H Social Sciences > HG Finance > Banking
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Management & Accounting Review (MAR)
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 2550-1895
Volume: 19
Number: 1
Page Range: pp. 103-134
Keywords: Web-based disclosure, Global banks, Negatively affects
Date: 2020
URI: https://ir.uitm.edu.my/id/eprint/31042
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