سطح افشا و عوامل تعیین‌کنندةآن در بانک‌ها با تأکید بر سازوکارهای راهبری شرکتی و محوریت اسلامی

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

1 دانشیار گروه تحصیلی حسابداری، دانشکدة مدیریت دانشگاه تهران، تهران، ایران

2 دانشجوی کارشناسی‌ارشد حسابداری، دانشکدة مدیریت دانشگاه تهران، تهران، ایران

چکیده

هدف این پژوهش ارزیابی سطح افشای اطلاعات موجود در بانک‌های پذیرفته‌شده در بورس اوراق بهادار تهران است. همچنین، این مطالعه به بررسی برخی عوامل مؤثر بر سطح افشای بانک‌ها با تأکید بر سازوکارهای راهبری شرکتی پرداخته است. با توجه به اینکه در اقتصاد یک کشور، بخش بانکداری در موفقیت آن و ایجاد اقتصاد برتر نقش مهمی بازی می‌کند و راهبری شرکتی بانک‌ها در این زمینه بسیار تأثیرگذار است، این پژوهش بانک‌ها را در مرکز توجه خود قرار داده است. با استفاده از رویکرد تحلیل میانگین افشا، از چک‌لیست افشا جهت اندازه‌گیری سطح افشای اطلاعات بانک‌ها استفاده شده است. متغیرهای راهبری شرکتی آزمون‌شده در این مطالعه شامل اندازة هیئت مدیره، غیرموظف‌بودن هیئت مدیره و درصد سهامداران نهادی است. از اطلاعات بیست بانک در سال‌های 1390-1392 استفاده شده است. نتایج آزمو لیمر (چاو) نشان داد که الگوی مناسب برای برآورد مدل مورد بررسی در طبقة  Poolقرار دارد. نتایج پژوهش نشان می‌دهد که سطح افشای بهتر در بخش بانکداری از طریق داشتن درصد سهامداران نهادی بیشتر کسب می‌شود. همچنین، بین غیرموظف بودن هیئت مدیره و سطح افشای بانک‌ها رابطة معناداری وجود داشت. این در حالی است که بین اندازة هیئت مدیره با سطح افشا رابطة معناداری وجود ندارد.

کلیدواژه‌ها

عنوان مقاله [English]

Disclosure level and its determinants in Banks with emphasis on corporate governance mechanisms and islamic centrality

نویسندگان [English]

  • Gholamreza karami 1
  • Faride Sedigi 2
1 Associate Prof. of Accounting Education, Faculty of Management, University of Tehran, Tehran, Iran
2 MSc. Student in Accounting, Faculty of Management University of Tehran, Tehran, Iran
چکیده [English]

The Asian financial crisis in 1997 has awakened the regulators and corporates on the importance of corporate governance. According to agency theory, a good corporate governance system is necessary for more transparent information disclosure about the corporation. Accordingly, the objective of this study is evaluating the level of disclosure in banks and examine the relationship between some features of corporate governance with disclosure level. The level of disclosure is measured by disclosure checklist. Corporate governance variables tested in this study are the board size, institutional investors and independent non-executive directors. Sample data have been collects from 1390 until 1392 for twenty banks. The results reveal that better disclosure level of the annual reports in banking sector can be achieved by having higher institutional investors. Also There was a significant relationship between higher proportion of independent non-executive directors and disclosure level. However There is no significant relationship between board size and level of disclosure.

کلیدواژه‌ها [English]

  • Corporate governance
  • corporate governance mechanisms
  • Islamic banking
  • Islamic disclosure
  • the level of disclosure

مراجع

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تحقیقات مالی
دوره 17، شماره 2 - شماره پیاپی 2
پاییز و زمستان
مهر 1394
صفحه 357-376

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