The determinant of risk disclosure in the Indonesian non-listed banks

Dwinita Aryani, Khaled Hussainey

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    Abstract

    The study aims to explain the extent of risk disclosure of Indonesian non-listed banks’ annual reports and to investigate the determinants which drive non-listed banks to disclose their risk. Risk disclosure is measured by Indonesian risk keywords divided by total number of sentences in annual reports. The result showed that total number of risk keyword, sentences and risk disclosure in annual reports has an upward trend. Leverage and profitability have negative association with risk disclosure. Aggregated firm characteristics affect non-listed banks to disclose their risk. This result constructs a new method for measuring risk disclosure and enriches the literature related to agency and signalling theories.
    Original languageEnglish
    Pages (from-to)58-66
    JournalInternational Journal of Trade and Global Markets
    Volume10
    Issue number1
    Early online date1 Feb 2017
    DOIs
    Publication statusEarly online - 1 Feb 2017

    Keywords

    • disclosure
    • annual reports
    • risk keyword
    • non-listed banks

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