SOCIAL DISCLOSURE IN THE UK BANKS
| المصدر: | المجلة العلمية للاقتصاد والتجارة |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة |
| المؤلف الرئيسي: | El-Bannany, Magdi (AUTH.) |
| المجلد/العدد: | ع1 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2005
|
| الصفحات: | 11 - 74 |
| ISSN: |
2636-2562 |
| رقم MD: | 664484 |
| نوع المحتوى: | بحوث ومقالات |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
23
| المستخلص: |
This paper investigates the determinants of the social disclosure level in UK banks over the period 1981-1996. Content analysis is used to measure the social disclosure level. The regression results show that market structure, investment in information technology and risk factors, which have not been considered in previous studies, have a significant impact on the social disclosure level. In addition, bank size and profitability are significant but the listing status and the age of the bank are insignificant. |
|---|---|
| ISSN: |
2636-2562 |
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