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Journal articles on the topic 'Reporting of banks'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Siyanbola, Trimisiu Tunji, Apollos Ndubuisi Nwaobia, and Emmanuel Dare Otitolaiye. "Sustainability Reporting and Assets Quality of Listed Deposit Money Banks in Ghana, Kenya and Nigeria." European Journal of Accounting, Auditing and Finance Research 11, no. 6 (2023): 92–110. http://dx.doi.org/10.37745/ejaafr.2013/vol11n692110.

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Bank's asset quality deteriorates when banks are exposed to high non-performing loans and associated credit risks. Sustainability reporting deepens the acceptability and understanding of huge opportunities and enhances the corporate competitive advantage of the banks in enhancing banks’ assets quality. This study investigated the effect of sustainability reporting on the assets quality of listed deposit money banks (DMBs) in Ghana, Kenya and Nigeria. The study explored secondary data, using a population of 95 listed DMBs, while a sample size of 31 DMBs was purposively selected for a period of

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Briones, Jesus P., and Doringer P. Cabrera. "INTERNET FINANCIAL REPORTING: THE CASE OF PHILIPPINE BANKS." JURNAL AKUNTANSI DAN AUDITING 13, no. 1 (2016): 1–18. http://dx.doi.org/10.14710/jaa.13.1.1-18.

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The purpose of this research is to evaluate the extent of internet financial reporting (IFR) of Philippine banks. Used as samples were top commercial banks and thrift banks operating in the country considering their total assets as of March, 2012 as published by the Bangko Sentral ng Pilipinas in its website. Financial information in the websites of the sampled banks were evaluated during the third quarter of 2012. The study revealed that the quality and extent of IFR of Philippine commercial banks is “average” based on their IFR index score of 44.50 while thrift banks posted a below average I

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Pervan, Ivica, and Marijana Bartulović. "Determinants Of Internet Financial Reporting Of Croatian Banks – Panel Analysis." KnE Social Sciences 1, no. 2 (2017): 170. http://dx.doi.org/10.18502/kss.v1i2.655.

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<p>In the recent years, reporting and transparency of banks is in the focus of national and international regulators and their aim is to increase the transparency of financial institutions in order to strengthen stability of the banking system. In this paper, the authors used dynamic panel analysis in order to analyze the practice of Internet financial reporting of Croatian banks in the period from 2010 to 2014. Research of Bank's Internet financial reporting practices was carried out at two levels. At the first, descriptive level, the goal of the research was to determine the level as w

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Sweeney, Mary E., Anona Armstrong, Gary O'Donovan, and Maree Fitzpatrick. "Social Reporting and Australian Banks." Journal of Corporate Citizenship 2001, no. 4 (2001): 91–108. http://dx.doi.org/10.9774/gleaf.4700.2001.wi.00009.

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van der Wel, F. "Financial reporting by Dutch banks." European Accounting Review 1, no. 2 (1992): 474–77. http://dx.doi.org/10.1080/09638189200000045.

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Maali, Bassam, Peter Casson, and Christopher Napier. "Social reporting by islamic banks." Abacus 42, no. 2 (2006): 266–89. http://dx.doi.org/10.1111/j.1467-6281.2006.00200.x.

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Pacheco, Alexandre, and Manuel Branco. "Banks’ Sustainability Reporting in Brazil." International Journal of Financial Studies 13, no. 3 (2025): 114. https://doi.org/10.3390/ijfs13030114.

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The purpose of this study is to evaluate the quality of sustainability reporting from banks operating in Brazil from the perspective of the GRI reporting principles and the coverage of reported content and its correlation with the SDGs. We also examine whether there is some association between the quality of such reporting and some characteristics of the banks (e.g., national vs. foreign, publicly traded vs. privately held, government vs. privately controlled). We used two different methodologies proposed in existing literature to assess quality based on economic, social, and environmental con

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Ramdhony, Dineshwar. "Corporate Social Reporting By Mauritian Banks." International Journal of Accounting and Financial Reporting 5, no. 2 (2015): 56. http://dx.doi.org/10.5296/ijafr.v5i2.8067.

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The paper examines CSR disclosures by commercial banks operating in Mauritius. Annual reports for the year 2011 were scrutinized using content analysis. Five categories of disclosure were chosen in line with the Code of corporate governance and prior studies. Due to the small number (20) of banks operating in the country all banks were selected. Findings show that banks with higher visibility disclose more CSR information thus confirming that the legitimacy theory is an explanation for CSR disclosure by Mauritian banks. CSR reporting is prevalent among all banks but forty percent of banks disc

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Riza Salman, Kautsar. "What drives the level of social reporting disclosure at Islamic commercial banks?" Banks and Bank Systems 18, no. 4 (2023): 61–73. http://dx.doi.org/10.21511/bbs.18(4).2023.06.

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This study analyzes the factors driving the level of Islamic social reporting. Based on the literature review, it was revealed that the lack of consensus from the drivers of Islamic reporting disclosure in Islamic banks, especially in Indonesia, is different from disclosure in conventional banks where there is a lot of consensus. Empirical analysis uses panel data collection from 12 Islamic commercial banks in Indonesia from 2010 to 2022. To estimate the relationship between variables, EViews 12 is used. The control variables used in this study are profitability and size of Islamic banks. The

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Osayantin Aifuwa, Hope, Muhammed Kamaldeen Usman, Muhammed Lawal Subair, Gideon Temidayo Philip, and Kerimu Hussien. "BOARD ETHNICITY AND SUSTAINABILITY REPORTING." Copernican Journal of Finance & Accounting 11, no. 1 (2022): 9–27. http://dx.doi.org/10.12775/cjfa.2022.001.

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The aim of this study is to investigate the relationship between board ethnicity and sustainability reporting of listed deposit money banks in Nigeria from the period 2013–2020. The study examined the impact board members’ interaction from major and minor ethnic groups have on the sustainability reporting of listed deposit money banks. Secondary data was collected from annual reports and account of listed deposit money banks from the Nigeria Stock Exchange website. Results from the panel least squares regression revealed that the proportion of directors from HAUSA ethnic group have a positive

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Iheonkhan Iyere Samuel and Sulaiman T. H. "Assessing The Impact Of The Adoption Of The International Financial Reporting Standard (IFRS) On Financial Reporting Practices: Selected Commercial Banks In Nigeria." International Journal of Economics and Management Sciences 1, no. 4 (2024): 201–13. http://dx.doi.org/10.61132/ijems.v1i4.242.

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A huge number of stakeholders rely on the bank's financial statements. Such financial accounts must be of the highest caliber, particularly in light of the emergence of globalization. The International Financial Reporting Standards (IFRSs) were created to provide high-quality financial reporting in addition to universal standards. Over the past 10 years, Nigerian banks' financial statements have been called into question to the point where several of these banks failed. The purpose of this study is to investigate how IFRSs have affected Nigerian banks' financial statements quality, with a focu

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Hong, Nguyen Thi Phuong. "Factors affecting the financial reporting quality in commercial banks: Evidence in Vietnam." International Journal of Applied Economics, Finance and Accounting 19, no. 2 (2024): 271–83. http://dx.doi.org/10.33094/ijaefa.v19i2.1699.

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The research aims to investigate the factors affecting the financial reporting quality (FRQ) of Vietnam’s commercial banks. These factors include board size, board independence, bank size, operating time, and the bank’s profit. The data for this study were collected from financial reports and annual reports of Vietnamese joint-stock commercial banks for the period 2019-2022. The author made a comparison of 3 models-Pooled Ordinary Least Square (Pooled OLS), Rem Effects Model (REM), and Fixed Effects Model (FEM) to select the best model. The results indicated that FEM was the most appropriate m

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Laskowska, Anna, and Magdalena Lingo. "Social Reporting of Banks in Poland." Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia 52, no. 1 (2018): 119. http://dx.doi.org/10.17951/h.2018.52.1.119.

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Horváth, Dóra Diána. "CSR Reporting Practices of Hungarian Banks." International Journal of Engineering and Management Sciences 2, no. 3 (2017): 70–81. http://dx.doi.org/10.21791/ijems.2017.3.7.

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The disclosure of information on the exercise of corporate social responsibility (CSR) is the tool most frequently used by companies to promote understanding of the social and environmental performance of an organisation and to improve relationships with stakeholders. For most of the world’s largest companies, reporting on non-financial information appears to be a continuing trend, so it is essential to present the new corporate reporting trends of the 21st century. The disclosure of socially responsible information will be analysed, with a focus on the application of the Global Reporting Init

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Gehr, Paula J. "The Performance-Reporting Challenge for Banks." ICFA Continuing Education Series 1989, no. 3 (1989): 62–67. http://dx.doi.org/10.2469/cp.v1989.n3.8.

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Amidjaya, Prihatnolo Gandhi, and Ari Kuncara Widagdo. "Sustainability reporting in Indonesian listed banks." Journal of Applied Accounting Research 21, no. 2 (2019): 231–47. http://dx.doi.org/10.1108/jaar-09-2018-0149.

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Purpose The purpose of this paper is to find empirical evidence of ownership structure and corporate governance (CG) effect on sustainability reporting in Indonesian listed banks. The study also tries to describe sustainability reporting disclosure practice. Design/methodology/approach The authors analyze balanced panel data with a total of 155 observations from 2012 to 2016 using panel data regression. Findings The findings present empirical evidence that sustainability reporting in Indonesian listed banks is still low. CG, foreign ownership and family ownership positively influence sustainab

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Bonifácio Neto, J., and M. C. Branco. "Controversial sectors in banks’ sustainability reporting." International Journal of Sustainable Development & World Ecology 26, no. 6 (2019): 495–505. http://dx.doi.org/10.1080/13504509.2019.1605546.

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18

Razumova, O. I. "Analyzing the accuracy of bank reliability assessment based on official reporting." Finance and Credit 26, no. 2 (2020): 327–48. http://dx.doi.org/10.24891/fc.26.2.327.

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Subject. The article considers ratings of banks' reliability. Objectives. The aim is to evaluate the accuracy of existing methodology for bank reliability assessment based on official reporting, to identify patterns between indicators and factors that can affect the financial sustainability of a bank. Methods. The study draws on the comparative analysis of key indicators of bank's financial statements one year prior to the introduction of provisional administration, and evaluates the results of existing methods for analyzing the financial standing of banks. Results. The findings show that thos

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Ryan, Stephen G. "Recent Research on Banks’ Financial Reporting and Financial Stability." Annual Review of Financial Economics 10, no. 1 (2018): 101–23. http://dx.doi.org/10.1146/annurev-financial-110217-022700.

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Banks’ financial reporting requirements and discretionary choices may affect financial stability by altering one or more of the likelihood that banks violate regulatory capital requirements, banks’ internal discipline over risk management and financial reporting, and external market and regulatory discipline over banks. In this article, I discuss five recent empirical papers that examine these channels linking banks’ financial reporting to financial stability. I explain how these papers identify economic contexts and associated financial reporting constructs that enable powerful examinations o

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Garefalakis, Alexandros, Augustinos I. Dimitras, and Christos Lemonakis. "The effect of Corporate Governance Information (CGI) on banks’ reporting performance." Investment Management and Financial Innovations 14, no. 2 (2017): 63–70. http://dx.doi.org/10.21511/imfi.14(2).2017.06.

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Recent literature on Corporate Annual Reports (CAR) underlines that, in order to meet the changing needs of CAR users, more narrative (forward looking) information should be provided, with a focus on those factors that are liable for longer term value of banks financial performance. This papes investigates the Management Commentary portion (MC) and specifically the effect of Corporate Governance Information (CGI) on banks’ reporting performance mechanisms such as board structure, audit function, bank size and common equity. Return on Assets (ROA) ratio is used as a proxy to measure financial p

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Gad, Jacek. "Disclosures on Control over Financial Reporting: The Reporting Practice of Banks Listed on The Warsaw Stock Exchange." e-Finanse 11, no. 1 (2015): 1–10. http://dx.doi.org/10.1515/fiqf-2016-0101.

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Abstract The purpose of this paper is to identify the effects of the implementation of selected regulations on corporate governance in the reporting practice of banks listed on the Warsaw Stock Exchange. The survey examined the disclosures concerning the main features of the internal control and risk management systems in relation to financial reporting in banks. Research studies on disclosures related to control over financial reporting have not yet been conducted. The paper uses a research method involving the analysis of annual reports disclosed by banks. The method of induction was used in

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Matemane, Reon, and Rozane Wentzel. "Integrated reporting and financial performance of South African listed banks." Banks and Bank Systems 14, no. 2 (2019): 128–39. http://dx.doi.org/10.21511/bbs.14(2).2019.11.

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The recent development of integrated reporting intends to address the limitations associated with corporate reporting practices. This paper aims to examine whether a statistically significant relationship exists between integrated reporting quality and financial performance. Secondary data was used, namely the integrated reports and annual financial statements of South African banks listed on the Johannesburg Stock Exchange (JSE) for 2010–2014. For the period 2005–2009, only the financial statements were used, since integrated reporting was not yet mandatory. The research design was longitudin

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Nugraha, Erik, Tri Anita Noviantini, and Audita Setiawan. "DISCLOSURE OF ISLAMIC SOCIAL REPORTING A COMPARATIVE STUDY OF INDONESIA AND MALAYSIA." International Journal of Business Review (The Jobs Review) 2, no. 1 (2019): 39–46. http://dx.doi.org/10.17509/tjr.v2i1.20335.

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This study aims to describe and determine the differences in the disclosure of Islamic Social Reporting (ISR) in Islamic Banks in Indonesia and Malaysia. Islamic Social Reporting (ISR) is an extension of the reporting standards of social performance as a reflection of the company's role in a spiritual perspective. The method used in the research is descriptive comparative method using cross-sectional data types. The population in this study is Islamic Banks in Indonesia, which are as many as 13 banks and in Malaysia which are as many as 15 banks, the sampling technique used in this study uses

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Balakrishnan, Karthik, and Aytekin Ertan. "Banks' Financial Reporting Frequency and Asset Quality." Accounting Review 93, no. 3 (2017): 1–24. http://dx.doi.org/10.2308/accr-51936.

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ABSTRACT We examine the effects of banks' financial reporting frequency from 2000 to 2014 and find that quarterly reporting improves their loan portfolio quality. Sample banks experience a relative decrease of about 11 percent in their nonperforming loans after switching to quarterly financial disclosures. Consistent with market discipline enhancing lending practices, these results are stronger in regimes with weaker depositor insurance and external monitoring, and in those with stronger capital markets. We also find that banks that provide quarterly financial information experience lower depo

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Madugba, Joseph Ugochukwu, Egbide Ben-Caleb, Innocent I. Okpe, Oludare, S. Fadoju, Ben-Caleb Jane Ogochukwu, and Kingsley Iyke Mbamara. "Risk Management Committee, Financial Reporting Quality and Financial Performance of Deposit Money Banks in Nigeria." Research in World Economy 11, no. 5 (2020): 288. http://dx.doi.org/10.5430/rwe.v11n5p288.

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This Paper examined risk management committee and financial reporting quality on performance of banks in Nigeria with objective of finding out if risk management committee and financial reporting quality affect liquidity of the banks in our study. The data was gotten from annual report of the banks and Central Bank of Nigeria (CBN) statistical bulletin. Out of sixteen deposit money banks, five banks were used for a period of five years 2012-2016. The hypotheses were tested and the result showed that risk management committee does not affect liquidity level of the banks. However, financial repo

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Saka, Ayotunde Qudus, Ohene Selorm, and Taiwo Oluwatobi Saka. "The Effect of Environmental, Social and Governance Reporting on Firms' Financial Performance: Evidence from Listed Banks on the Ghana Stock Exchange." Archives of Business Research 13, no. 05 (2025): 110–36. https://doi.org/10.14738/abr.1305.18810.

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The study aimed to investigate the impact of Environmental, Social, and Governance (ESG) reporting on financial performance in commercial banks in Ghana. ESG reporting has become increasingly important for firms as stakeholders demand greater transparency and accountability for their actions. The study aimed to determine the relationship between ESG reporting and financial performance in commercial banks in Ghana. The study employed a positivist research philosophy and a quantitative research approach, involving the collection and analysis of numerical data. The study utilised archival researc

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Tapver, Triinu, Laivi Laidroo, and Natalie Aleksandra Gurvitš-Suits. "Banks’ CSR reporting – Do women have a say?" Corporate Governance: The International Journal of Business in Society 20, no. 4 (2020): 639–51. http://dx.doi.org/10.1108/cg-11-2019-0338.

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Purpose This paper aims to determine the association between corporate social responsibility (CSR) reporting of listed banks and female representation on boards while controlling for the impact of gender quotas. Design/methodology/approach Logistic regressions are used with bank fixed effects on a global sample of 285 commercial banks from 2005 to 2017. Findings There exists a positive association between the proportion of women on board and banks’ CSR disclosure. Positive association remains also after quota corrections for banks with either below- or above-quota female representation. Furthe

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Sethi, Pallavi. "Social Reporting By Indian Banks and Foreign Banks- A Comparative Analysis." IOSR Journal of Business and Management 15, no. 3 (2013): 45–53. http://dx.doi.org/10.9790/487x-1534553.

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Akgün, Ali İhsan. "Investigating the relationship between bank performance and accounting standards: evidence from M&As in European banking." Journal of Capital Markets Studies 6, no. 1 (2021): 106–24. http://dx.doi.org/10.1108/jcms-10-2021-0032.

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PurposeThe study aims to identify whether international financial reporting standards (IFRS) or local generally accepted accounting principles (GAAP) reporting provides investors and senior management of acquirer banks with superior information on target banks under post-merger bank performance.Design/methodology/approachThe authors examine the claim that IFRS improves corporate transparency and increases financial reporting quality in European Bank merger and acquisitions (M&As). The authors compare the financial performance of merged banks where the target and acquirer banks employed the

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Matuszak-Flejszman, Alina, Sebastian Łukaszewski, and Klaudia Budna. "Reporting sustainable development in Polish commercial banks." Engineering Management in Production and Services 15, no. 3 (2023): 42–52. http://dx.doi.org/10.2478/emj-2023-0019.

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Abstract The article aims to present sustainable development reporting based on data obtained from Polish commercial banks, considering different approaches and scopes of presenting non-financial data, even though specific guidelines have been issued. The research procedure included a literature review of Polish and foreign literature and research using the case study method. The article presents examples of environmental, social and governance (ESG) activities reported by selected commercial banks in Poland in a case study. ESG activities are reported separately and presented as part of annua

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Ali, Sherzad, and Ali Abdullah. "The impact of the IFRS1 standards implementation on the quality of banks financial reporting." Humanities Journal of University of Zakho 11, no. 3 (2023): 562–77. http://dx.doi.org/10.26436/hjuoz.2023.11.3.1116.

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The paper aims to highlight the developments in the field of accounting standards represented by the development of International Financial Reporting Standards (IFRS1). The research also attempts to identify the importance and effect of International Financial Reporting Standards (IFRS1) application on the quality of financial reporting in banks working in Dohuk Governorate. In addition, it demonstrates the impact of (IFRS1) on the objectives and the components of financial statements of these banks. The significance of this paper is to address one of the important and recent topics in the are

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Chamera, Klaudia Olga. "Introduction to the assessment of the quality of non financial reports of banks in the context of WIG ESG index membership." Journal of Economics and Management 47 (2025): 189–210. https://doi.org/10.22367/jem.2025.47.08.

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Aim/purpose – This article aims to conduct a preliminary assessment of the quality of non-financial reports of banks considering their membership in the WIG-ESG index on the Warsaw Stock Exchange (WSE). The research problem addresses whether the quality of reports from WIG-ESG banks is higher than that of those outside the index. Design/methodology/approach – The study covered annual non-financial reports of banks operating in Poland as joint-stock companies. The research considered the inclu- sion in the WIG-ESG index as an essential factor in evaluating the quality of non- -financial reporti

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Serpeninova, Yuliia, Peter Partila, Alina Raboshuk, Olena Krukhmal, and Yuliia Nezhyd. "Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking." Business Ethics and Leadership 9, no. 2 (2025): 120–29. https://doi.org/10.61093/bel.9(2).120-129.2025.

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This paper analyzes and compares the non-financial reporting practices on human capital among the three largest banks operating in Slovakia: Slovenská sporiteľňa, Tatra banka, and Všeobecná úverová banka. As sustainability reporting becomes a key component of corporate transparency, ethical governance, and strategic management, human capital disclosure emerges as a crucial dimension of corporate social responsibility. The study aims to evaluate the quality, consistency, and scope of human capital disclosures in the selected banks’ annual and sustainability reports for 2023. A set of 20 key per

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Abdullah, Nermeen, and Yong Tan. "Profitability of commercial banks revisited: new evidence from oil and non-oil exporting countries in the MENA region." Investment Management and Financial Innovations 14, no. 3 (2017): 62–73. http://dx.doi.org/10.21511/imfi.14(3).2017.06.

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This paper investigates the determinants of commercial bank profitability in oil and non-oil countries of the Middle East and North Africa (MENA) region using data from 11 countries over the period 2004–2014. Since banks are under no obligation to fill reports to Bankscope database, irregular reporting banks are omitted from the sample and the model is re-estimated using only regular reporting banks, and a comparative analysis between total banks’ sample and regular reporting banks’ sample is provided. Using the two-step system GMM and fixed effects models, the results indicate that credit ris

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Kamla, Rania, and Hussain G. Rammal. "Social reporting by Islamic banks: does social justice matter?" Accounting, Auditing & Accountability Journal 26, no. 6 (2013): 911–45. http://dx.doi.org/10.1108/aaaj-03-2013-1268.

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Purpose – This study examines social reporting by Islamic banks with special emphasis on themes related to social justice. By using critical theory and “immanent critique”, the study attempts to explain and delineate reasons for disclosures and silences in Islamic banks ' annual reports and web sites vis-à-vis social justice. Design/methodology/approach – The approach taken was a content analysis of annual reports and web sites of 19 Islamic banks. Findings – Islamic banks ' disclosures emphasise their religious character through claims that they adhere to Sharia ' s teachings. Their disclosur

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Uddin, Mohammad Main, Mahmudul Hasan, Saiful Hoque, Md Alamgir Hossain, and A. S. M. Asaduzzaman. "Assessing sustainability reporting practice in accordance with the global reporting initiative (G4) towards achieving sustainable development goals using artificial intelligence." Journal of Management Accounting, Governance and Performance 01, no. 01 (2024): 40–68. https://doi.org/10.63817/jmagp.05.2024.002.

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Purpose/Objective – This study examines the sustainability reporting (SR) practices of Bangladeshi banks in order to achieve Sustainable Development Goals (SDGs) using artificial intelligence. Methodology/Approach – The study developed the ‘Sustainability Reporting Index as per Global Reporting Initiative-G4 (SRIGRIG4)’ based on existing literature and international initiatives. Similarly, to cluster the companies based on cross-sectional performance and to determine the impact of ownership structure on sustainability reporting practice, this study used a prominent and well-used machine learni

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Chakraborty, Brishti. "Are The Banks on The Way of Sustainability Reporting Practices: From A Developing Country Perspective?" Indonesian Management and Accounting Research 20, no. 1 (2022): 111–40. http://dx.doi.org/10.25105/imar.v20i1.9614.

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This study examines the extent and nature of social, economic, and environmental reporting practices of Bangladeshi-listed banks. Using content analysis technique, Information was gathered from the available annual reports of 25 banks from 2014 to 2019. Findings revealed that overall reporting of environmental information has increased by 47% from 2014 to 2019, whereas overall social reporting has increased by 30% from 2014 to 2019. Again, we tried to explore sustainability reporting practices of these banks considering 26 categories too, where the first 12 categories are used to identify envi

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Amah, Kalu Ogbonnaya, and Basil C. Amauwa. "Human Capital Cost and Financial Reporting Quality of Money Deposit Banks in Nigeria." Journal of Accounting and Financial Management 9, no. 9 (2023): 73–80. http://dx.doi.org/10.56201/jafm.v9.no9.2023.pg73.80.

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This study investigated the influence of Human Capital cost on financial reporting quality of Money Deposit Banks in Nigeria. The specific objective of the study was to investigate the extent to which Human capital cost affect Financial reporting quality of money deposit Banks in Nigeria. A total of Ten (10) Banks were selected for the study, time series data used were obtained from annual report of the deposit money banks from 2006-2019. Accrual model was used to compute the proxy for financial reporting quality, while Human Capital cost is proxy by the Salaries and Benefit of Employee in the

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Tailor, R. K., Sandeep Kumar Goel, Stuti Jain, Aadya Agrawal, and Rupali. "An analysis of integrated reporting practices of selected Indian banks." Journal of Management Research and Analysis 10, no. 2 (2023): 116–23. http://dx.doi.org/10.18231/j.jmra.2023.020.

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The limitations of traditional financial reporting led to the beginning of integrated reporting which provided a holistic view of progress and performance of organisations leading to value creation. Integrated reporting is a multi- capital approach that emphasises on human capital, intellectual capital, manufactured capital, social & relationship capital, and natural capital along with financial capital. Although, not mandatory in India yet, many companies make disclosures on integrated reports with their financial and sustainability reports voluntarily. The present paper aims to study int

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Matuszak-Flejszman, Alina, Sebastian Łukaszewski, and Joanna Katarzyna Banach. "ESG Reporting of Commercial Banks in Poland in the Aspect of the New Requirements of the Directive on Corporate Reporting in the Field of Sustainable Development (CSRD)." Sustainability 16, no. 20 (2024): 9041. http://dx.doi.org/10.3390/su16209041.

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For several years, commercial banks in Poland have been reporting activities related to the impact on the environment, society, and corporate governance (ESG). However, only new guidelines, mandatory for many entities, including banks, will allow for comparing these reports, which will be of great importance mainly for investors. The forms of these reports were and still are different, difficult to compare in individual years, and difficult to compare between banks. The article aims to present the banks’ preparation for the new reporting rules based on the latest ESG reports. The research was

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Dare Otitolaiye, Emmanuel, Trimisiu Tunji Siyanbola, and Appolos Nwabuisi Nwaobia. "Sustainability Reporting and Capital Adequacy of Listed DMBs in Ghana, Kenya and Nigeria." International Journal of Economics, Business and Management Research 07, no. 06 (2023): 212–27. http://dx.doi.org/10.51505/ijebmr.2023.7614.

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Meeting capital requirements for adequate banking services has become a complex issue. Prior studies had advanced that effective sustainability reporting influences corporate performance and banks’ capital adequacy. Consequently, this study empirically examined how sustainability reporting affected capital adequacy. This study was inspired by the importance of sustainability reporting in improving corporate performance and deposit money banks' (DMBs') capital adequacy. The study used an expo facto research design and a sustainability reporting checklist of the Global Reporting Initiative for 1

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Gelmini, Lorenzo. "Islamic banks: Sustainability, integrated reporting and religion." Corporate Governance and Sustainability Review 1, no. 2 (2017): 35–42. http://dx.doi.org/10.22495/cgsrv1i2p5.

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Over the last few decades a growing awareness of the role of firms in society has emerged and, consequently, a call for a different approach towards accounting and accountability. Among various proposals, Integrated Reporting (IR) represent the more recent and ambitious one, even if some critical matters have to be dealt with by companies involved in its implementation. In effect, some Authors have already highlighted that it is necessary to introduce a cultural change in order to develop a new approach with reference to the measurement and communication (Songini et al., 2015). In this sense,

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ACHARYA, VIRAL V., and STEPHEN G. RYAN. "Banks’ Financial Reporting and Financial System Stability." Journal of Accounting Research 54, no. 2 (2016): 277–340. http://dx.doi.org/10.1111/1475-679x.12114.

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Edeh, I. T., I. M. Okwo, and C. O. Okoro. "EFFECT OF FIRM CHARACTERISTICS ON FINANCIAL REPORTING TIMELINESS OF BANKING SECTOR IN NIGERIA." international Journal of Advance Finance and Accounting 4, no. 2 (2023): 24–38. https://doi.org/10.5281/zenodo.7828655.

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ABSTRACTS: This study examined the effect of firm characteristics on financial reporting timeliness of banking firms in Nigeria with the following specific objectives; to determine the influence of firm age on financial reporting timeliness of firms in Nigeria; examine the effect of firm size on financial reporting timeliness of banking firms in Nigeria; ascertain the effect of leverage on financial reporting timeliness of banking firms in Nigeria and evaluate the effect of return on assets on financial reporting timeliness of banking firms in Nigeria. The data spanning a period ten years were

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Ryszawska, Bożena, and Justyna Zabawa. "The Environmental Responsibility of the World’s Largest Banks." Economics and Business 32, no. 1 (2018): 51–64. http://dx.doi.org/10.2478/eb-2018-0004.

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Abstract Sustainability transition is changing the role and function of banks, specially their products and services also in relation to stakeholders. Banks are one of the main actors supporting the transition to sustainable economy. The purpose of this study is to emphasise the role of world’s largest banks in that process. Banks are slowly responding to the new demand of sustainability and responsibility, and they try to align with it. The paper is based on an overview of the world’s five largest banks that employ corporate social responsibility (CSR) reporting standards, together with detai

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Prakash, Sanjeev, Selvakumar Venkatasubbu, and Bhargav Kumar Konidena. "Unlocking Insights: AI/ML Applications in Regulatory Reporting for US Banks." Journal of Knowledge Learning and Science Technology ISSN: 2959-6386 (online) 1, no. 1 (2023): 177–84. http://dx.doi.org/10.60087/jklst.vol1.n1.p184.

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This paper explores the applications of Artificial Intelligence (AI) and Machine Learning (ML) in regulatory reporting for banks in the United States. As banks grapple with increasing regulatory requirements, AI and ML technologies offer opportunities to streamline reporting processes, improve accuracy, and unlock valuable insights from vast amounts of financial data. By leveraging AI/ML techniques, banks can enhance regulatory compliance while optimizing resource allocation and decision-making. This paper examines key AI/ML applications in regulatory reporting, discusses their benefits and ch

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O. Augustine, Okolie,, and Igaga, A. Collins. "Sustainability Reporting and Financial Performance of Deposit Money Banks in Nigeria." International Business & Economics Studies 2, no. 2 (2020): p68. http://dx.doi.org/10.22158/ibes.v2n2p68.

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This study examines how sustainability reporting is useful for assessing the financial performance of listed Deposit Money Banks in Nigeria. Specifically, the study focuses on the economic, environmental and social dimensions of sustainability reporting using “Return on Assets”, “Return on Equity” and “Earnings per Share” as proxies for financial performance of Deposit Money Banks in Nigeria from 2012 to 2018. The sample of the study was restricted to seventeen deposit money banks out of twenty one Banks quoted on the Nigerian Stock Exchange as at December, 2018. The required data were collect

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BOZDOĞAN, Tunga, and Halil ERDOĞAN. "Evaluation of Annual Reports of Banks in Comparative Perspective." New Challenges in Accounting and Finance 4 (September 15, 2020): 17–30. https://doi.org/10.32038/NCAF.2020.04.02.

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Banks are one of the most important units of the economic structure today. From the top public authority to the smallest investor, administrators who are responsible for the economy need information about the bank's financial situation and operational results. This information, required by decision-makers, is given by the annual reports prepared by the bank. The annual reports should be presented in a clear, understandable and comparable way to meet the required information of the relevant decision-makers. The purpose of this study is to analyze the content of bank annual reports from a compar

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Jizi, Mohammad. "How banks’ internal governance mechanisms influence risk reporting." Corporate Ownership and Control 12, no. 3 (2015): 55–72. http://dx.doi.org/10.22495/cocv12i3p6.

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Banks were the center of the recent financial crisis that results in a sharp decline in security prices and banks’ market capitalization. The content of information in general, and risk information in particular, provided to capital markets was vital to reduce the uncertainly levels left in the markets and encourage trading. Examining the impact of the internal corporate governance mechanisms on the content of risk management disclosures using a sample of US national banks in the wake of the financial crisis shows that banks having larger board size and higher proportion of independent directo

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Brouwer, Tristan, Job Huttenhuis, and Ralph ter Hoeven. "Empirical results for expected credit losses of G-SIBs during COVID-19. The proof of the pudding is in the eating." Maandblad voor Accountancy en Bedrijfseconomie 95, no. 11/12 (2021): 381–96. http://dx.doi.org/10.5117/mab.95.75980.

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This study examines the provision for credit losses and its disclosures for Global Systemically Important Banks (G-SIBs) in connection to the COVID-19 crisis. We find a profound difference in the increase of the provision for credit losses between banks that report under IFRS and US GAAP. For banks that report under US GAAP, the provision for credit losses more than doubles, while it increases by only 32 percent for banks that report under IFRS. This difference becomes even more striking when considering that the increase for IFRS-reporting banks is partly attributable to increased lending act

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