000			01972nam a2200229 4500
999			_c51201 _d51201
003			OSt
005			20190428153716.0
008			190428b ||||| |||| 00| 0 eng d
100			_aSaqib-Ur-Rehman _933584
245			_aThe Extent of Disclosure in the Annual Reports of Banking Sector of Pakistan: An Empirical Investigation.
300			_a24-53 p.
520			_aThis 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			_aBanking industry
653			_aFinancial statements
653			_aFinancial performance
653			_aRegression analysis
653			_aEmpirical research
700			_aNaseer, Mehwish _933585
700			_aHaroon, Summaira _933586
773	0		_030417 _972692 _aMURTHY, E N _dIUP PUBLICATION HYDERABAD _o5559390 _tCORPORATE GOVERNANCE
942			_2ddc _cJA-ARTICLE