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Pregled bibliografske jedinice broj: 540712

E-Transparency of Croatian Banks: Determinants and Disclosure Contents


Kundid, Ana; Rogošić, Andrijana
E-Transparency of Croatian Banks: Determinants and Disclosure Contents // CONFERENCE PROCEEDINGS, Volume 1, The 5th International Scientific Conference "Entrepreneurship and Macroeconomic Management: Reflections on the World in Turmoil" / Afrić Rakitovac, Kristina ; Šugar, Violeta ; Bevanda, Vanja (ur.).
Pula: Fakultet ekonomije i turizma Dr. Mijo Mirković Sveučilišta Jurja Dobrile u Puli, 2011. str. 127-155 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


CROSBI ID: 540712 Za ispravke kontaktirajte CROSBI podršku putem web obrasca

Naslov
E-Transparency of Croatian Banks: Determinants and Disclosure Contents

Autori
Kundid, Ana ; Rogošić, Andrijana

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
CONFERENCE PROCEEDINGS, Volume 1, The 5th International Scientific Conference "Entrepreneurship and Macroeconomic Management: Reflections on the World in Turmoil" / Afrić Rakitovac, Kristina ; Šugar, Violeta ; Bevanda, Vanja - Pula : Fakultet ekonomije i turizma Dr. Mijo Mirković Sveučilišta Jurja Dobrile u Puli, 2011, 127-155

ISBN
978-953-7498-42-9

Skup
The 5th International Scientific Conference "Entrepreneurship and Macroeconomic Management: Reflections on the World in Turmoil"

Mjesto i datum
Pula, Hrvatska, 24.03.2011. - 26.03.2011

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
voluntary disclosure; banking sector; financial reporting; accounting information; Croatia

Sažetak
Banks are the most important financial intermediaries and major providers of institutionalized loan financing in the economic systems worldwide. Externalities from their activities are pervading deeply in the economy. Therefore, regulation of their behaviour is of exceptional importance for the general public. In addition, national and supranational prudential authorities request various forms and extents of mandatory disclosure. Nevertheless, voluntary disclosure is being recognized by the banks as a mechanism of asymmetric expectations’ reduction and confidence enhancement of current and potential both shareholders and stakeholders. An upgrade of information availability and update of its quality might be a useful way of reducing probability for systemic banking crisis appearance as well as for market discipline improvement. However, the causes and consequences of banks’ voluntary disclosure of accounting and other information are still challengeable issues in financial literature. In such a manner, the purpose of the paper is to explore the determinants of Croatian banks’ online disclosure of financial information. Bank specific and industry specific factors of voluntary disclosure are being empirically examined using univariate and multivariate statistical methods. Furthermore, research objective is also to compare on the volume and structure of voluntary disclosed information using content analysis in the period of financial stability and economic crisis. Among other, it is expected that banks with higher transparency achieve significantly better financial performance. However, the consequences whether benefits or drawbacks of voluntary disclosure are not being explored. For all the aforementioned reasons the paper might be useful to academicians, economic students and most of all to the general public, especially depositors as major providers of bank funds.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Projekti:
055-0000000-0733 - Modeli računovodstvenog izvještavanja i harmonizacija sa zahtjevima EU (Ramljak, Branka, MZOS ) ( CroRIS)

Ustanove:
Ekonomski fakultet, Split

Profili:

Avatar Url Andrijana Rogošić (autor)

Avatar Url Ana Kundid (autor)


Citiraj ovu publikaciju:

Kundid, Ana; Rogošić, Andrijana
E-Transparency of Croatian Banks: Determinants and Disclosure Contents // CONFERENCE PROCEEDINGS, Volume 1, The 5th International Scientific Conference "Entrepreneurship and Macroeconomic Management: Reflections on the World in Turmoil" / Afrić Rakitovac, Kristina ; Šugar, Violeta ; Bevanda, Vanja (ur.).
Pula: Fakultet ekonomije i turizma Dr. Mijo Mirković Sveučilišta Jurja Dobrile u Puli, 2011. str. 127-155 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
Kundid, A. & Rogošić, A. (2011) E-Transparency of Croatian Banks: Determinants and Disclosure Contents. U: Afrić Rakitovac, K., Šugar, V. & Bevanda, V. (ur.)CONFERENCE PROCEEDINGS, Volume 1, The 5th International Scientific Conference "Entrepreneurship and Macroeconomic Management: Reflections on the World in Turmoil".
@article{article, author = {Kundid, Ana and Rogo\v{s}i\'{c}, Andrijana}, year = {2011}, pages = {127-155}, keywords = {voluntary disclosure, banking sector, financial reporting, accounting information, Croatia}, isbn = {978-953-7498-42-9}, title = {E-Transparency of Croatian Banks: Determinants and Disclosure Contents}, keyword = {voluntary disclosure, banking sector, financial reporting, accounting information, Croatia}, publisher = {Fakultet ekonomije i turizma Dr. Mijo Mirkovi\'{c} Sveu\v{c}ili\v{s}ta Jurja Dobrile u Puli}, publisherplace = {Pula, Hrvatska} }
@article{article, author = {Kundid, Ana and Rogo\v{s}i\'{c}, Andrijana}, year = {2011}, pages = {127-155}, keywords = {voluntary disclosure, banking sector, financial reporting, accounting information, Croatia}, isbn = {978-953-7498-42-9}, title = {E-Transparency of Croatian Banks: Determinants and Disclosure Contents}, keyword = {voluntary disclosure, banking sector, financial reporting, accounting information, Croatia}, publisher = {Fakultet ekonomije i turizma Dr. Mijo Mirkovi\'{c} Sveu\v{c}ili\v{s}ta Jurja Dobrile u Puli}, publisherplace = {Pula, Hrvatska} }




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