The Extent of Disclosure in the Annual Reports of Banking Sector of Pakistan: An Empirical Investigation. (Record no. 51201)
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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 |
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 |
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Dewey Decimal Classification | Main Library | Main Library | 28/04/2019 | Vol 17, No 3/ 5559390JA2 | 5559390JA2 | 28/04/2019 | 28/04/2019 |