Naslov
DETERMINANTS OF INTERNET FINANCIAL REPORTING OF CROATIAN BANKS – PANEL ANALYSIS

Autori
Pervan, I. ; Bartulović, M.

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

Izvornik
EBEEC Conference Proceedings, The Economies of Balkan and Eastern Europe Countries in the Changed World, KnE Social Sciences / Anastasios Karasavvoglou (Eastern Macedonia and Thrace Institute of Technology, Greece), Persefoni Polychronidou (Eastern Macedonia and Thrace Institute of Technology), Fotini Perdiki - , 2017, 170-181

Skup
8th International Conference "The Economies of Balkan and Eastern Europe Countries in the changed World"

Mjesto i datum
Split, Hrvatska, 05.05.2016. - 08.05.2016

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Internet financial reporting, determinants, banking sector, panel analysis

Sažetak
In the 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 from 2010 to 2014. Research of Bank’s Internet financial reporting practices was carried out at two levels. At the 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 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.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA