Web-based Disclosures and Their Determinants: Evidence from Listed Commercial Banks in Nepal

Sharma, Narendra

doi:10.5430/afr.v2n3p1

Cited by 15 publications

(23 citation statements)

References 35 publications

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“…the greater the size of the company, the more extensive the IFR disclosure is. This results provide empirical support to the results of previous studies (Lestari & Chariri 2007;Prasetya and the governor 2012;Pubandani & Restuti 2013;Umoren & Asogwa 2013;Sharma 2013;Aziz, Ariffin & Mohamed 2009;Türel 2010;Almilia 2008;Chatterjee & Hawkes 2008;Pervan 2006;Ponte & Rodríguez 2002;Hanifa and Rashid 2005). It can be concluded that the greater the company size, the more extensive and comprehensive the duty to report to their stakeholders.…”

Section: Company Size and Internet-financial Reporting Disclosure Sizesupporting

confidence: 88%

The Company’s Internal Characteristics and Mandatory Disclosure Size of Web-Based Financial Reporting

Weli

2017

JEBAV

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Section: Company Size and Internet-financial Reporting Disclosure Sizesupporting

confidence: 88%

The Company’s Internal Characteristics and Mandatory Disclosure Size of Web-Based Financial Reporting

Weli

2017

JEBAV

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“…Also, results indicate that larger banks are more transparent since positive relationship was confirmed for the size variable. Similar research was conducted on a sample of commercial banks from Nepal [20]. With regard to selected determinants of bank Internet reporting variables foreign ownership, board independence and bank size were found to be significantly associated with web-based disclosure.…”

Section: Previous Research On Internet Financial Reporting Of Banksmentioning

confidence: 64%

Determinants Of Internet Financial Reporting Of Croatian Banks – Panel Analysis

Pervan¹,

Bartulović²

2017

KSS

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In the recent years, reporting and transparency of banks is in the focus of national and international regulators and their aim is to increase the transparency of financial institutions in order to strengthen stability of the banking system. In this paper, the authors used dynamic panel analysis in order to analyze the practice of Internet financial reporting of Croatian banks in the period from 2010 to 2014. Research of Bank's Internet financial reporting practices was carried out at two levels. At the first, descriptive level, the goal of the research was to determine the level as well as trends of Internet financial reporting of 27 Croatian banks during the observed period. It is assumed that the level of Internet financial reporting during the analyzed period increased as a result of stricter regulations in the financial sector. In order to measure the level of financial reporting by banks, Bank Internet financial reporting score was developed on the basis of 45 elements -criteria which are divided into two groups: financial reporting (20 elements) and corporate governance and risks (25 elements). The second goal of the research was to determine factors that significantly affect the practice of Bank Internet financial reporting in Croatia. The authors applied dynamic panel analysis in order to determine the impact of size, profitability, adequacy of capital and ownership structure on the level of Internet financial reporting of banks.

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“…The universe of banks involved in the study is listed in The IC disclosures of the Nigerian banks increased moderately over the four years. Human and structural capital are the most disclosed items Sharma (2013) Analyze the extent of disclosure, using the internet, by commercial banks in Nepal…”

Section: Methodological Approachmentioning

confidence: 99%

Competitiveness and disclosure of intellectual capital: an empirical research in Portuguese banks

Cabrita

Silva

Rodrigues

et al. 2017

Jnl of Intellectual Capital

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If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation.*Related content and download information correct at time of download. Purpose -The purpose of this paper is to investigate the level of intellectual capital (IC) awareness among Portuguese bank managers and which disclosure techniques are most common. The annual report is regarded by some authors as the most important vehicle of information about banks' affairs because of some specific characteristics of banks' activities. However, organizations are increasingly using their webpages to disclose a broad spectrum of information. The objectives of this study are twofold: to investigate how Portuguese bank managers perceive the impact of IC disclosure on the bank's competitiveness; and to assess the extent to which Portuguese banks voluntarily report their IC in annual reports vs webpages. Design/methodology/approach -The methodology involved in the exploratory study includes the collection of secondary data -annual reports and websites -collected from the 28 banks operating in Portugal, and semi-structured interviews from 25 banking managers. Content analysis is applied using a constructed index based on two European frameworks -Intellectus and InCaS -slightly modified to take into consideration the peculiarities of the sector. Findings -Results show higher level of IC disclosure in annual reports than that provided in websites. Human capital and structural capital are the most reported category in annual reports and, conversely, the disclosure of relational capital is higher in the webpages. Findings are found similar in comparison to various other studies on the subject which reveal very low level of IC disclosure, not yet receiving priority from the mentors of banks. Interviews reveal that not many managers recognize the need and significance of measuring and reporting IC, although it is recognized as a driver of competitiveness. For protecting business confidentiality, banks do not want to report information of sensitive nature.Research limitations/implications -The analysis is limited to a single sector. Future research can expand to other industries (e.g. manufacturing, technological, services) to enable a more comprehensive understanding of IC disclosure in Portugal. The cross-sec...

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Web-based Disclosures and Their Determinants: Evidence from Listed Commercial Banks in Nepal

Cited by 15 publications

References 35 publications

The Company’s Internal Characteristics and Mandatory Disclosure Size of Web-Based Financial Reporting

The Company’s Internal Characteristics and Mandatory Disclosure Size of Web-Based Financial Reporting

Determinants Of Internet Financial Reporting Of Croatian Banks – Panel Analysis

Competitiveness and disclosure of intellectual capital: an empirical research in Portuguese banks

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