Show simple item record

dc.contributor.authorNahar, Shamsun
dc.contributor.authorAzim, Mohammad I.
dc.contributor.authorJubb, Christine
dc.date.accessioned2018-10-17T02:49:06Z
dc.date.available2018-10-17T02:49:06Z
dc.date.issued2016
dc.identifier.issn1834-7649
dc.identifier.doi10.1108/IJAIM-02-2016-0016
dc.identifier.urihttp://hdl.handle.net/10072/124140
dc.description.abstractPurpose – This study aims to examine the relationship among corporate risk disclosure, cost of equity capital and performance within banking institutions in a developing country setting. The authors argue that corporate risk disclosure reduces the cost of capital as investors attain better information and have confidence in the business and that less risk disclosure may generate ambiguity for potential stakeholders. Design/methodology/approach – This study uses the population of all 30 listed banks on the Dhaka Stock Exchange, Bangladesh, for the years 2006 to 2012 and uses three-stage least-squares simultaneous equations to deal with endogeneity issues. Findings – There is evidence that Bangladesh has voluntarily adopted the International Financial Reporting Standard 7 – Financial Instruments: Disclosures (IFRS 7) and Basel II: Market Discipline and that these standards enhance risk disclosure even where compliance is not compulsory. The cost of capital is found to be negatively associated with risk disclosure, which has an inverse relationship with bank performance. Originality/value – This study provides a link between risk disclosure, cost of capital and performance. It fills a gap in the literature by providing a longitudinal study of risk disclosure in the banking sector of Bangladesh. This research also highlights the importance of appropriate risk disclosure for banks and suggests its importance in the process of fulfilling stakeholders’ demands.
dc.description.peerreviewedYes
dc.languageEnglish
dc.language.isoeng
dc.publisherEmerald Group Publishing
dc.relation.ispartofpagefrom476
dc.relation.ispartofpageto494
dc.relation.ispartofissue4
dc.relation.ispartofjournalInternational Journal of Accounting & Information Management
dc.relation.ispartofvolume24
dc.subject.fieldofresearchInformation systems
dc.subject.fieldofresearchAccounting, auditing and accountability
dc.subject.fieldofresearchAccounting, auditing and accountability not elsewhere classified
dc.subject.fieldofresearchBanking, finance and investment
dc.subject.fieldofresearchcode4609
dc.subject.fieldofresearchcode3501
dc.subject.fieldofresearchcode350199
dc.subject.fieldofresearchcode3502
dc.titleRisk disclosure, cost of capital and bank performance
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.hasfulltextNo Full Text
gro.griffith.authorNahar, Shamsun


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

  • Journal articles
    Contains articles published by Griffith authors in scholarly journals.

Show simple item record