Disclosure, ownership structure and bank risk: Evidence from Asia

Abstract : We investigate the impact of the interaction of disclosure and ownership structure on bank risk. Using a sample of 209 commercial banks from Asia during the 2004-2010 period, we find that disclosure is negatively associated with income volatility and that such an impact is stronger in the presence of block holders and institutional ownership and weaker with insider or government ownership. Our results also provide evidence that better disclosure ensures greater stability as measured by individual bank default risk. Furthermore, a deeper investigation shows that disclosure on income statement, loans, other earning assets, deposits, and memo lines plays a stronger role in limiting risk than disclosure on non-deposit liabilities.
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https://hal-unilim.archives-ouvertes.fr/hal-00947590
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Soumis le : lundi 17 février 2014 - 09:53:45
Dernière modification le : mercredi 28 février 2018 - 17:06:02
Document(s) archivé(s) le : samedi 17 mai 2014 - 11:15:52

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  • HAL Id : hal-00947590, version 1

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Bowo Setiyono, Amine Tarazi. Disclosure, ownership structure and bank risk: Evidence from Asia. 2014. ⟨hal-00947590⟩

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