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Financial instruments disclosure: the case of Qatari listed banks

Author

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  • Abdolvahid Mohammadi
  • Ghassan H. Mardini

Abstract

The aim of this study is to investigate the determinants of International Financial Reporting Standard (IFRS) 7 disclosures on Qatari listed banks. An un-weighted disclosure index and multiple regression analysis were employed to conduct this study; a sample from 2007 (the first year of IFRS 7's implementation) to 2012. The banks' characteristics employed are bank size, the existence of a risk management committee (RMC), net assets value (NAV), the cost to income (CTI) ratio, earnings per share (EPS) and the price earnings (PE) ratio. The level of financial instruments (FIs) disclosure was 52% in 2007 and by the end of 2012 it had reached 71%. Moreover, the study found that the FIs disclosure is significantly and positively associated with a bank's size and the presence of an RMC. This study contributes to our knowledge in a number of ways: for example, it indicates how IFRS 7's implementation has impacted on banks' financial instruments disclosures.

Suggested Citation

  • Abdolvahid Mohammadi & Ghassan H. Mardini, 2016. "Financial instruments disclosure: the case of Qatari listed banks," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 6(2), pages 160-182.
    • Handle: RePEc:ids:afasfa:v:6:y:2016:i:2:p:160-182
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    Cited by:

    1. Amal Yamani & Khaled Hussainey, 2021. "Compliance with IFRS 7 by financial institutions: evidence from GCC," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(1), pages 42-57, March.
    2. Malaquias, Rodrigo Fernandes & Zambra, Pablo, 2018. "Disclosure of financial instruments: Practices and challenges of Latin American firms from the mining industry," Research in International Business and Finance, Elsevier, vol. 45(C), pages 158-167.

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