Naslov
Bank Online Reporting: Comparative Advantage, Formalism of Fashion?

Autori
Kundid, Ana ; Rogošić, Andrijana

Izvornik
Global business & economics review. Anthology (1553-1333) II (2011), 2; 500-518

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
finance; accounting

Sažetak
This paper aims to explore voluntary and mandatory online reporting practice of banks in the Republic of Croatia and its linkage to bank-specific attributes. Taking into consideration national banking and accounting regulation that has recently been fostered in direction of extending financial reporting requirements, online annual reports of banks are intended to be evaluated using financial disclosure index. Hypothesis on the link between bank’s performance and size with quantity and quality of its financial disclosure on the Internet is expected to be empirically verified. However, the originality of this study in comparison to our previous work is expected to be visible in empirical evidence on website disclosure of social responsibility activities in the Croatian banking sector. In that way, vacuum in empirical researches on banks’ social responsibility reporting in emerging countries in post-transitional era should be somewhat fulfilled. Disclosure on social activism is expected to be significantly attributed to bank size or more precise to large banks while this kind of self-promotion of their role and relevance in a society is not yet being recognized by the small sized banks. At last, discussion on the use and usefulness of more complete website reporting as well as on socially responsible behavior of banks will follow.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA