THE IMPACT OF BANK-SPECIFIC ATTRIBUTES ON WEB BASED DISCLOSURE PRACTICES OF GLOBAL BANKS

  • Manpreet Kaur I. K. Gujral Punjab Technical University, Kapurthala, Punjab, India
  • Mandeep Kaur I. K. Gujral Punjab Technical University, Kapurthala, Punjab, India

Abstract

Banking sector disclosure on the web is a powerful tool to stimulate the efficiency of financial market. This paper examines web disclosure practices by top thirty global banks in the world. The research analyzes the significance of various characteristics of banks as potential factors of web based disclosure. This study provides the evidence on bank-specific characteristics such as corporate governance and size, both having positive significant relationship with the level of web disclosure.  On contrary, the financial performance negatively affected the extent of web based disclosure in global context.
Published
Apr 30, 2020
How to Cite
KAUR, Manpreet; KAUR, Mandeep. THE IMPACT OF BANK-SPECIFIC ATTRIBUTES ON WEB BASED DISCLOSURE PRACTICES OF GLOBAL BANKS. Management & Accounting Review (MAR), [S.l.], v. 19, n. 1, p. 103-134, apr. 2020. ISSN 2550-1895. Available at: <http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/1066>. Date accessed: 18 sep. 2020. doi: http://dx.doi.org/10.24191/mar.v19i1.1066.