Volume 14, Issue 52 (9-2023)
jemr 2023, 14(52): 188-230 |
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ahmadyan A. effect of banks' public information disclosure on financial soundness. jemr 2023; 14 (52) :188-230
URL: http://jemr.khu.ac.ir/article-1-2329-en.html
URL: http://jemr.khu.ac.ir/article-1-2329-en.html
monetary and banking research institute , azam_ahmadyan@yahoo.com
Abstract: (174 Views)
The disclosure of bank information is a requirement of the Basell Committee in global level, as well as regulations governing the disclosure of information by credit institutions in Iran. According to these regulations, banks are obligated to disclose financial information, risk management information, corporate governance and auditing information, and information related to significant events. This article examines the short-term and long-term effect of information disclosure on financial soundness of banks, with emphasis on the size and ownership of banks and using the PMG-ARDL model during 2014 - 2021. Results indicate an inverse U-shaped relationship between information disclosure and the financial soundness of banks. So an increase in information disclosure, the level of financial soundness of banks initially improves, but then decreases after reaching an optimal level. Additionally, there is a U-shaped relationship between information disclosure and the financial soundness of banks based on size. So an increase in disclosure and bank size, the financial soundness of banks initially decreases, but then increases after reaching a minimum point.
Type of Study: Applicable |
Subject:
پولی و مالی
Received: 2023/09/23 | Accepted: 2024/11/18 | Published: 2024/12/30
Received: 2023/09/23 | Accepted: 2024/11/18 | Published: 2024/12/30
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