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

Author

Listed:
  • Dwi Nita Aryani
  • Khaled Hussainey

Abstract

This study aims to explain the extent of risk disclosure of Indonesian non-listed banks' annual reports and to investigate the factors that drive non-listed banks to disclose risk information in their annual reports. This study provides a new method for measuring risk disclosure in the Indonesian context. We measure risk disclosure by the number of Indonesian risk-related keywords divided by total number of sentences in annual reports. The analysis shows that the total number of risk keywords, sentences and risk disclosure in annual reports has an upward trend. Bank size positively affects risk disclosure. This suggests that firm characteristics influence non-listed banks' risk disclosure.

Suggested Citation

  • Dwi Nita Aryani & Khaled Hussainey, 2017. "The determinants of risk disclosure in the Indonesian non-listed banks," International Journal of Trade and Global Markets, Inderscience Enterprises Ltd, vol. 10(1), pages 58-66.
    • Handle: RePEc:ids:ijtrgm:v:10:y:2017:i:1:p:58-66
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