The Effects of IFRS 7 Adoption on Bank Disclosure in Europe

Bischof, Jannis

doi:10.1080/17449480903171988

Cited by 92 publications

(119 citation statements)

References 34 publications

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“…The disclosure index was constructed by the researchers based on the requirements (FI disclosure items) of IFRS 7. In addition, the study consulted the Big-4 accounting firms' checklists of that standard as well as the extant literature on FI disclosure to ensure that the checklist was comprehensive (e.g., Bischof, 2009;Bamber and McMeeking, 2010). Thus, the number of items included in the current study's index was determined by the standard itself and subsequently assessed by the researchers.…”

Section: Measurement Of Financial Instruments Disclosurementioning

confidence: 99%

“…FI-related items comprise about 90% of the components of a firm's financial statements; hence, their influence on a firm's financial position, cash flows and performance is substantial (Bischof, 2009). Nevertheless, the extant literature has generally focused on the determinants of corporate disclosure in general (Wallace, 1988;Cooke, 1989a;Forker, 1992;Nichols and Street, 2007) rather than on FI disclosure.…”

Section: Introductionmentioning

confidence: 99%

“…Nevertheless, the extant literature has generally focused on the determinants of corporate disclosure in general (Wallace, 1988;Cooke, 1989a;Forker, 1992;Nichols and Street, 2007) rather than on FI disclosure. In fact, very few studies examined the determinants of FI disclosure (Chalmers and Godfrey, 2004;Bischof, 2009). …”

Section: Introductionmentioning

confidence: 99%

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Factors affecting financial instruments disclosure in emerging economies: the case of Jordan

Tahat

Mardini

Power

2017

AAJFA

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Abstract:The current study investigates factors affecting Financial Instruments (FI) disclosure for a sample of Jordanian listed companies (82 firms) over two consecutive years (2013 and 2014). An un-weighted disclosure index is used to examine the extent of FI disclosure. In addition, the study employs a number of multiple regression models to examine the determinants of FI disclosure. The findings indicate that the level of FI disclosure provided by the sample firms is relatively low with only 52% of FI-related items being supplied. In addition, the results illustrate that the level of FI-related disclosure has a statistically positive association with firm size, the audit firm employed and corporate governance attributes. However, the current study fails to document significant associations between FI disclosure and firm industry or ownership structure variables. This research provides a number of insights for policy makers. First, the results of the current study could help the IASB when revisiting FI-related accounting standards to consider an emerging country's perspective. In addition, it provides some insights to accounting regulators in Jordan about how Jordanian listed firms respond to IFRS 7 requirements.

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Section: Measurement Of Financial Instruments Disclosurementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Factors affecting financial instruments disclosure in emerging economies: the case of Jordan

Tahat

Mardini

Power

2017

AAJFA

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“…4 In 80% of cases we observe an increase in their ROE, and out of the remaining 20% of firms which recorded a fall in ROE, less than one third involved variations of more than three basis points. In particular, about 14% of CAC 40 firms experienced a variation in their ROE of more than five basis points.…”

Section: Longitudinal Analysis Of Cac 40 Companiesmentioning

confidence: 68%

“…Generally speaking, the adoption of the IFRS is a clear indication of a policy of convergence, considered by most economic actors to be an inevitable development in 85 the area of financial accounting and reporting as practiced by the IASB and the FASB. 2 Because of the scope of the changes required by moving to the IFRS, numerous studies have examined their impacts on the economic and financial performance of listed companies, the compliance of financial reporting with IFRS, the quality of the accounting information published in IFRS format, and the process of convergence between the international and national standards (Bertoni and De Rosa, 2006;Callao et al, 2007;Bischof, 2009). A number of studies have also addressed the impacts of the new accounting system on the actions of local and international regulators (Shipper, 2005;Whittington, 2005), and tested the effects of the voluntary adoption of IFRS standards (Cuijpers and Buijink, 2005;Dumontier and Magrahoui, 2006).…”

Section: Introductionmentioning

confidence: 99%

ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms

Levy¹,

Khong²,

Arouri³

2010

EFAJ

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What drives risk disclosure in Islamic and conventional banks? An international comparison

2020

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This paper examines and compares the relationship between risk disclosure and corporate attributes in Islamic and conventional banks. Using a comprehensive risk disclosure index covering nine dimensions, we analyse the level of risk‐related disclosure (RRD) in a sample of 72 Islamic banks and 97 conventional banks across 11 countries. The RRD index shows that Islamic banks disclose less information about risk comparing to conventional banks. Listed banks, larger banks and aged bank disclose more information about risk than the others. Block holders, foreign ownership and board size affect negatively risk disclosure. However, board independence and the percentage of foreign directors in the board affect positively risk disclosure. Moreover, banks with higher Tier 1 ratio disclose less information about risk. Our results encourages regulators to improve corporate governance mechanisms in their banking systems through the optimization of ownership structure (dispersed ownership) and the board's composition in order to promote higher level of transparency and RRD.

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The Effects of IFRS 7 Adoption on Bank Disclosure in Europe

Cited by 92 publications

References 34 publications

Factors affecting financial instruments disclosure in emerging economies: the case of Jordan

Factors affecting financial instruments disclosure in emerging economies: the case of Jordan

ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms

What drives risk disclosure in Islamic and conventional banks? An international comparison

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