Determinante Internet financijskog izvještavanja hrvatskih banaka – panel analiza (CROSBI ID 643014)
Prilog sa skupa u zborniku | sažetak izlaganja sa skupa | međunarodna recenzija
Podaci o odgovornosti
Pervan, Ivica ; Bartulović, Marijana
engleski
Determinante Internet financijskog izvještavanja hrvatskih banaka – panel analiza
In recent years, reporting and transparency of banks is in the focus of national and international regulators and their aim is to increase the transparency of financial institutions in order to strengthen stability of the banking system. In this paper, the authors used dynamic panel analysis in order to analyze the practice of Internet financial reporting of Croatian banks in the period of 2010 to 2014. Research of bank Internet financial reporting practices was carried out on two levels. At first, descriptive level, the goal of the research was to determine the level as well as trends of Internet financial reporting of 27 Croatian banks during the observed period. It is assumed that the level of Internet financial reporting during the analyzed period increased as a result of stricter regulations in the financial sector. In order to measure the level of financial reporting by banks, Bank Internet financial reporting score was developed on the basis of 45 elements - criteria which are divided into two groups: financial reporting (20 elements) and corporate governance and risks (25 elements). The second goal of the research was to determine factors that significantly affect the practice of bank Internet financial reporting in the Croatia. The authors applied dynamic panel analysis in order to determine the impact of size, profitability, adequacy of capital and ownership structure on the level of Internet financial reporting of banks.
Internal financial reporting; determinants; banking sector; panel analysis
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Podaci o prilogu
91-91.
2016.
objavljeno
Podaci o matičnoj publikaciji
Book of abstracts, 8th International Conference "The Economies of Balkan and Eastern Europe Countries in the changed World"
Podaci o skupu
8th International Conference "The Economies of Balkan and Eastern Europe Countries in the changed World"
predavanje
05.05.2016-08.05.2016
Split, Hrvatska