Risk disclosure practices: their determinants and association with bank performance

In an attempt to redress in part the empirical scarcity in risk disclosure studies in developing countries, this study is the first to provide knowledge of corporate risk disclosure practices, their determinants and firm performance. The study fills a gap in the literature by providing a comprehensive and longitudinal study of corporate risk disclosure information in banks’ annual reports in Bangladesh. The Risk Disclosure Index, developed in this study, contributes to the literature by quantifying the extent of risk disclosure and identifying the factors determining them. Stakeholders, particularly depositors and investors, can use this Index in selecting their bank of interest.