IES Management College And Research Centre

The Extent of Disclosure in the Annual Reports of Banking Sector of Pakistan: An Empirical Investigation. (Record no. 51201)

MARC details
000 -LEADER
fixed length control field 01972nam a2200229 4500
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20190428153716.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 190428b ||||| |||| 00| 0 eng d
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Saqib-Ur-Rehman
9 (RLIN) 33584
245 ## - TITLE STATEMENT
Title The Extent of Disclosure in the Annual Reports of Banking Sector of Pakistan: An Empirical Investigation.
300 ## - PHYSICAL DESCRIPTION
Extent 24-53 p.
520 ## - SUMMARY, ETC.
Summary, etc This study empirically investigates the extent of both mandatory and voluntary disclosure in the annual reports of banking sector of Pakistan. It also examines the association between total disclosure level (mandatory and voluntary) and firm-specific attributes of the sample banks. The annual reports of 24 commercial banks listed on Pakistan Stock Exchange (PSX) are content analyzed for the year 2015-16. A disclosure index of 219 items was selected, out of which 117 were mandatory and 102 were voluntary items. The results reveal that average total disclosure level is 70%. Average score for mandatory and voluntary items is 100% and 54% respectively. The regression analysis indicates that assets-in-place, age and board composition are significant in explaining the disclosure level. The results reveal that banks in Pakistan are very compliant towards mandatory disclosure, which indicates that regulatory bodies are functioning well and their implementation is strong and effective. Overall, this study is a valuable contribution to the field of disclosure of information in annual reports of banking sector of Pakistan, as in Pakistan very limited work has been done on disclosure of information in annual reports.
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Banking industry
Uncontrolled term Financial statements
Uncontrolled term Financial performance
Uncontrolled term Regression analysis
Uncontrolled term Empirical research
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Naseer, Mehwish
9 (RLIN) 33585
Personal name Haroon, Summaira
9 (RLIN) 33586
773 0# - HOST ITEM ENTRY
Host Biblionumber 30417
Host Itemnumber 72692
Main entry heading MURTHY, E N
Place, publisher, and date of publication IUP PUBLICATION HYDERABAD
Other item identifier 5559390
Title CORPORATE GOVERNANCE
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Journal Article
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Date acquired Total Checkouts Full call number Barcode Date last seen Price effective from
    Dewey Decimal Classification     Main Library Main Library 28/04/2019   Vol 17, No 3/ 5559390JA2 5559390JA2 28/04/2019 28/04/2019

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