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Providing a pattern of disclosure and transparency of information in banks

Author

Listed:
  • Chisazn , Elham

    (University of Tehran Kish International Campus)

  • Noravesh , Iraj

    (University of Tehran)

  • Momeni , Mansour

    (University of Tehran)

Abstract

The main objective of this research is to formulate and present the dimensions and components of information transparency in banks, taking into account the environmental conditions and indigenous conditions in Iran in order to evaluate and rate the level of disclosure and transparency of Iranian banks. Considering the reporting conditions and reporting environment of Iranian banks and the information needs of them, it is possible to assess the banks in a functional way by explaining the level of disclosure and clarity, and then ranking them. In order to achieve this, in the first place, a list of dimensions and components of disclosure and transparency are extracted from the research and professional banking institutions, and after the integration, modification and tabling of them, the final list of dimensions and components are subject to a Survey of Experts it placed. Due to the lack of appropriate disclosure and transparency models in Iranian banks, the best way to confirm the criteria, dimensions and components of this model was to use expert opinions. Accordingly, Delphi method and one-sample t-test were used to confirm the indexes and ultimately design the template. The final model consisting of 11 dimensions of information transparency for assessing and rating the level of disclosure and transparency of Iranian bankers is the result of this qualitative research.

Suggested Citation

  • Chisazn , Elham & Noravesh , Iraj & Momeni , Mansour, 2019. "Providing a pattern of disclosure and transparency of information in banks," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 14(1), pages 101-132, January.
    • Handle: RePEc:mbr:jmonec:v:14:y:2019:i:1:p:101-132
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Information Transparency; Transparency Model; Disclosure Items; Information needs;
    All these keywords.

    JEL classification:

    • G35 - Financial Economics - - Corporate Finance and Governance - - - Payout Policy
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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