:: Volume 14, Issue 1 (Winter 2019) ::
J. Mon. Ec. 2019, 14(1): 101-132 Back to browse issues page
Providing a Model for Information Disclosure and Transparency of Iranian Banks
Elham Chisazn 1, Iraj Noravesh2, Mansour Momeni2
1- University of Tehran Kish International Campus
2- University of Tehran
Abstract:   (943 Views)
The primary purpose of this research is to develop and present dimensions and components of information transparency in banks to evaluate and rank the level of information disclosure and transparency of Iranian banks, considering the environmental and native conditions of Iran. Regarding the reporting conditions and reporting environment of Iranian banks and the information needs that govern them, one can evaluate the banks on an applied level by explaining the level of disclosure and specific information transparency and then ranked it. For this purpose, firstly, the list of dimensions and components of disclosure and transparency is extracted from research, documents, and standards issued by professional banking authorities. Then after incorporation, adjustment, and summary, the final list of dimensions and components is reviewed by experts. Due to the lack of a proper model of information disclosure and transparency in Iranian banks, the best way to confirm the criteria, dimensions, and components of the model was to use the opinions of experts. The Delphi method and the one-sample t-test were used to verify the components and finally design the model. As a result, the final model consists of 11 dimensions of information transparency to evaluate and rank the level of disclosure and transparency of Iranian banks and assess the degree of compliance of the current status of disclosure and transparency of Iranian banks with the proposed model using (SEM) and the t-sample.
Keywords: Information Transparency, Transparency Model, Disclosure Items, Information needs
Full-Text [PDF 311 kb]   (586 Downloads)    
Type of Study: Original Research - Theoric | Subject: Economics
Received: 21 Feb 2019 | Accepted: 16 Oct 2019 | Published: 12 Nov 2019


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Volume 14, Issue 1 (Winter 2019) Back to browse issues page