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Hussain, Arif; Khan, Yasir
Journal of law and society (Peshawar), 01/2017, Volume: XLVIII, Issue: 70Journal Article
This paper examines the determinants of disclosure in Pakistani commercial banks. Disclosure ensures transparency and safeguards the rights of stakeholders. The code of corporate governance for corporate sector in Pakistan was introduced in 2002 and was revised in 2012 along with State Bank of Pakistan (SBP) Prudential Regulations make it compulsory for commercial banks to disclose all the required information to various stakeholders. This study uses annual data for the period 2003 to 2015.Corporate disclosure index (CDI) has been used as dependent variable, whereas firm size, return on assets, auditor reputation, board composition, board size, listing age, block holders ownership, institutional ownership and risk taking have been used as independent variables. The results report over all, a satisfactory level of corporate disclosure for commercial banks in Pakistan. Risk taking and block holder ownership predicting negative relationship with corporate disclosure, while board composition, board size, return on assets, auditor reputation, institutional ownership, firm size and listing age predicting positive impact on the corporate disclosure practices of commercial banks in Pakistan. The results are expected to help policy makers to reshape their policies by encompassing the approaches that facilitate the risk management of banks in Pakistan. The study will also help researchers in strengthening their level of understanding of these relationships. Replica
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