Strong Financial Performance, Voluntary Disclosure of Relevant Data and Banks in Pakistan

Author(s)

Saad Mushtaq , Zafar Iqbal , Abdul Wahab , Shafqat Nadeem ,

Download Full PDF Pages: 23-28 | Views: 310 | Downloads: 95 | DOI: 10.5281/zenodo.7394252

Volume 11 - November 2022 (11)

Abstract

The purpose of the study was to look at the relationship between voluntary disclosure and the financial performance of Pakistani listed deposit banks. 22 banks made up the study's sample, which used an ex-facto research design. The population of the study was all of Pakistan's listed DMBs. It made use of secondary information from the audited annual reports of the DMBs. In order to analyse the data, the study utilised a number of statistical tests, such as a panel OLS regression, a correlation matrix, and other descriptive statistics. It should be determined that Pakistani deposit money institutions' financial performance and freely given information are favourably significant. This research gives DMBs advice on how to provide financial information in public reports in the correct ways and on how to properly weigh the influence of financial performance on voluntary disclosure. Finally, this study suggested future research in this field because the findings from the present literature varied

Keywords

Financial performance, banking system, voluntarily disclosed accounts information, OLS method, Pakistan

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