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The effect of performance on corporate disclosure: an empirical study of Taiwan banks

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  • Tseng-Chung Tang

Abstract

This study addresses bank performance and its effect on disclosure practices. Results show that better-performing banks are less likely to disclose information on their corporate governance practices possibly because of their desire to avoid the two-audience signalling problem. In addition, large and highly leveraged banks tend to disclose more; the former may wish to alleviate public criticism or government interference in their affairs, while the latter may wish to minimize their agency costs of debt. This study also extends previous work by exploring an empirical exposition of the Receiver Operating Characteristic (ROC) curve analysis, and thus provides compelling evidence on the reliability and robustness of the model.

Suggested Citation

  • Tseng-Chung Tang, 2010. "The effect of performance on corporate disclosure: an empirical study of Taiwan banks," Applied Financial Economics, Taylor & Francis Journals, vol. 20(24), pages 1893-1899.
    • Handle: RePEc:taf:apfiec:v:20:y:2010:i:24:p:1893-1899
    DOI: 10.1080/09603107.2010.528359
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    References listed on IDEAS

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    1. Javed, Attiya Y. & Iqbal, Robina, 2007. "Relationship between Corporate Governance Indicators and Firm Value: A Case Study of Karachi Stock Exchange," MPRA Paper 2225, University Library of Munich, Germany.
    2. Attiya Y. Javed & Robina Iqbal, 2007. "The Relationship between Corporate Governance Indicators and Firm Value: A Case Study of Karachi Stock Exchange," PIDE-Working Papers 2007:14, Pakistan Institute of Development Economics.
    3. Attiya Y. Javed & Robina Iqbal, 2007. "The Relationship between Corporate Governance Indicators and Firm Value : A Case Study of Karachi Stock Exchange," Governance Working Papers 22198, East Asian Bureau of Economic Research.
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    Cited by:

    1. Sharma, Narendra, 2014. "Extent of corporate governance disclosure by banks and finance companies listed on Nepal Stock Exchange," Advances in accounting, Elsevier, vol. 30(2), pages 425-439.

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