PurposeThis paper aims to examine the impact of board governance quality (BGQ) and its mechanisms, namely board activity, board independence, board communication and board expertise, on the level of risk disclosure compliance (RDC) among financial institutions (FIs) in Uganda.Design/methodology/approachThe study adopts a cross-sectional design where data are collected through a questionnaire survey and audited financial statements of 83 FIs. The authors employ partial least square structural equation modeling (SmartPLS32.7) to test hypotheses.FindingsThe authors find that the level of RDC in Ugandan FIs is low. Further, the study finds the positive relation between BGQ and RDC. Moreover, the authors find that RDC is positively and significantly related with board activity, board independence, board communication and board expertise. Furthermore, the authors find that the level of RDC is positively and significantly related to ownership type, firm size and board size, respectively. Nevertheless, industry type, number of branches and firm age are insignificantly related to RDC.Practical implicationsThe study provides relevant insights into regulators and policy makers with early symptoms of potential problems regarding weak board governance in FIs. Policy makers may also use these findings as a guideline tool for improving existing board governance frameworks in place and development of new disclosure policies. In addition, the study provides an input into the review and amendments of existing corporate governance codes for the regulators.Originality/valueThis study offers the empirical evidence on the nexus between BGQ and RDC of FIs in Uganda. Moreover, the study also offers evidence on how BGQ mechanisms impact RDC. The study also further adds theoretical foundations to the RDC literature.

The ineffective communication channels, mistrust and uncommitted tendencies between banks and its clients continue to exist as evidenced by the continuous increase in the number of dormant account holders. Customers' switch from one bank to another and decline in customers' profile has persisted thereby affecting Bank-client cooperation. The purpose of the paper is to examine the relationship between communication, trust, relationship commitment and Bank-Client cooperation among selected commercial banks in Uganda. To achieve this objective, data were collected through a survey using a structured questionnaire administered to the accounts relationship managers and their clients. A total of 170 usable responses were collected. Reliability and validity of the measurement model was conducted and correlation tests were carried out to examine the relationship between study variables. Empirical findings suggest that communication, relationship commitment and trust have significant positive effects on Bank-client cooperation. In other words, efforts to these constructs can result into improved Bank-client cooperation. Findings of this paper are expected to benefit commercial banks in designing a structural operating framework for effective communication, relationship commitment and trust in the banking industry.