The determinants of risk disclosure in the Indonesian non-listed banks

Aryani, Dwi Nita; Hussainey, Khaled

doi:10.1504/ijtgm.2017.082376

Cited by 21 publications

(14 citation statements)

References 11 publications

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“…Most studies indicate that disclosure is prevalent in large firms (e.g., Linsley & Shrives, 2006;Amran et al, 2009;Dobler et al, 2011;Elzahar & Hussainey, 2012;Miihkinen, 2012, Al-Shammari, 2014. However, Aryani and Hussainey (2017) report a nonsignificant association between firm size and CRD in Indonesia.…”

Section: Firm Size Ifrss' Adoption and Crdmentioning

confidence: 93%

Firm’s size, mandatory adoption of IFRS and corporate risk disclosure among listed non-financial firms in Saudi Arabia

Alsheikh

Hassan

Mohd–Saleh

et al. 2021

AAMJAF

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This study examines the relationship between the mandatory adoption of International Financial Reporting Standards (IFRS) and the disclosures of corporate risk among non-financial firms in Saudi Arabia. Based on the observation of 320 firm-year from 2015 until 2017, this study reveals a positive relationship between the mandatory adoption of IFRS and the corporate risk disclosures. The relationship holds when we decompose corporate risk disclosures into financial and non-financial risk disclosures. The results are consistent for both the pooled Ordinary Least Squares (OLS) and random effects estimations. Additionally, the result is steady with all primary categories except risk management. We also provide evidence that large firms are more likely to adopt IFRS and reveal more risk information than small firms. This study’s findings are relevant for market regulators in their attempt to improve corporate risk disclosures among listed firms in Saudi Arabia.

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Section: Firm Size Ifrss' Adoption and Crdmentioning

confidence: 93%

Firm’s size, mandatory adoption of IFRS and corporate risk disclosure among listed non-financial firms in Saudi Arabia

Alsheikh

Hassan

Mohd–Saleh

et al. 2021

AAMJAF

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“…First, researchers may need to use a firmer treatment to control the emotional effects. Second, this study can be improved by considering non-economic events (Gunaasih and Nursasmito, 2015) and risk disclosure (Aryani and Hussainey, 2017) as part of sequential information.…”

mentioning

confidence: 99%

Are emotions exacerbating the recency bias: An experimental study

Rudiawarni

Narsa

Tjahjadi

2020

IJTGM

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This research aims to examine whether emotions can affect the recency bias in judgement and decision making (JDM). This study finds that the effect of recency bias is so strong that emotion does not affect the recency bias experienced by participants when making decisions. Further analysis shows that humans tend to weigh negative information more heavily than positive information. This research contributes to behavioural finance research in which this research incorporates an element of emotion in the recency bias, where this is so far known, is still not widely researched, especially in emerging market.

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“…This finding is also supported by the fact that, in an emerging region such as the GCC, where ownership concentration is widespread, government ownership is an essential element that encourages higher levels of corporate governance disclosures. Nevertheless, Aryani and Hussainey (2017) and Saggar and Singh (2017) reported a negative association between the number of block holders and risk disclosure. Finally, Table 7 indicates that there is no statistically significant relationship between the adoptions of IFRS and CCRD.…”

Section: Regression Results: Determining Factors Of Risk Disclosurementioning

confidence: 90%

“…In several recent studies this positive association between the firm size and the level of disclosure has been the subject of a consensus (Grassa et al, 2020;Augustina & Apriyanto, 2020). While other studies have concluded that there was no significant association between the level of risk disclosure and the firm size (Aryani & Hussainey, 2017;Anggraini & Dura, 2021). The following hypothesis is thus proposed: H 1: The extent of risk disclosure is positively associated with bank size.…”

Section: Level Of Risk Disclosure and Size Effectmentioning

confidence: 88%

Determinants of Basel III Risk Disclosures: The Case of Gulf Cooperation Council Public Banks

Saidi¹

2022

AJBA

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Manuscript Type: Research paper Research aims: The purpose of this paper is to investigate and examine the determinants of risk disclosure practices under Basel 3, Pillar 3 (revised 2016 version) requirements of the top 50 listed banks in the Gulf Countries region (GCC). The study covers the period 2016-2019. Design/Methodology/Approach: The present study is based on a content analysis approach to allow the measurement of risk disclosures. Six risk disclosure categories were identified as the major sections regarding this particular type of reporting. The analysis covers both quantitative and qualitative data that had been hand collected from the annuals reports and Pillar 3 risk disclosures reports. From a regulatory perspective, the study refers to the most relevant international accounting standards, namely, Basel III Agreement Pillar 3 (2016 revised version), and IFRS 7. Research findings: It is expected that the GCC major banks, even though they must comply with the same risk disclosure regulation, will demonstrate specific disparities in their risk reporting. The results of the study suggest that Basel III risk reporting is significantly determined by size, leverage, cross listing, and government ownership. Theoretical contributions/Originality: The present study contributes to the literature by documenting the level of compliance of the top GCC banks with the recent BCBS risk disclosure requirements, and by providing empirical evidence regarding the quality of the released risk disclosures and its potential determinants. Another major contribution of the paper is the development of a self-constructed disclosure index that reflects the most recent Basel III disclosure regulations (Pillar 3, 2016 version). Practical implications: The findings of this study could be appreciated from different angles. From a regulatory perspective, this study might be insightful to GCC baking regulators in term of developing appropriate policies that will bring the banks to responsibly and professionally adopt an acceptable level of risk disclosure. At the global level, the findings could be insightful to the IASB concerning the degree of compliance of the banks in the region with IFRSs related to risk reporting. Thus, it can help the IASB consider institutional differences among countries when revising its pronouncements. Research limitations/Implications: The findings of the present study would be understood in light of some limitations. First, in the present study, we considered only the top 50 GCC listed banks, which could impede the generalisation of the results from the content analysis and the regression on the rest of the banks in the region. Second, we were interested in this research about the implementation of the new 2016 market discipline Pillar 3 disclosures requirement. Expanding the time frame of the study could reveal additional insights into risk disclosure practices. Keywords: Corporate Risk Disclosures Basel Committee on Banking Supervision (BCBS), Basel III, Pillar 3, Market Discipline, IFRS 7, Gulf Cooperation Council (GCC) JEL Classification: G21,G28,G32,G34,G38

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The determinants of risk disclosure in the Indonesian non-listed banks

Cited by 21 publications

References 11 publications

Firm’s size, mandatory adoption of IFRS and corporate risk disclosure among listed non-financial firms in Saudi Arabia

Firm’s size, mandatory adoption of IFRS and corporate risk disclosure among listed non-financial firms in Saudi Arabia

Are emotions exacerbating the recency bias: An experimental study

Determinants of Basel III Risk Disclosures: The Case of Gulf Cooperation Council Public Banks

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