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Unveiling the determinants of financial reporting quality among ASEAN’s banks

This study delves into the intricate landscape of financial reporting quality among banks across the Asian region, examining the multifaceted determinants that influence the accuracy, transparency, and reliability of financial information disclosed by these institutions. Against the backdrop of incr...

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Main Authors: Isabella, Tricia Jalleh, Peh, Jennifer Li Ying, Wong, Shi Ting, Ong, Pei Yi
Format: Final Year Project / Dissertation / Thesis
Published: 2024
Subjects:
HC Economic History and Conditions
HG Finance
Online Access:http://eprints.utar.edu.my/6580/1/Ong_Pei_Yi_2001311.pdf
http://eprints.utar.edu.my/6580/
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spelling my-utar-eprints.65802024-08-14T02:32:19Z Unveiling the determinants of financial reporting quality among ASEAN’s banks Isabella, Tricia Jalleh Peh, Jennifer Li Ying Wong, Shi Ting Ong, Pei Yi HC Economic History and Conditions HG Finance This study delves into the intricate landscape of financial reporting quality among banks across the Asian region, examining the multifaceted determinants that influence the accuracy, transparency, and reliability of financial information disclosed by these institutions. Against the backdrop of increasing globalization and interconnected financial markets, the quality of financial reporting plays a pivotal role in fostering investor confidence, regulatory compliance, and overall economic stability. Therefore, this research aims to study the determinants of financial reporting quality among Asia’s banks. The secondary data was collected via ‘Refinitiv’ software and annual reports. There are 52 Asia’s banks being investigated by using simple random sampling under probability sampling. A software namely ‘Stata’ has been utilized to conduct the analysis. The outcome of the analysis shown that Female Director (FD), Audit (Big4), Dividend Payout Ratio (DPR), Net Margin Profitability (NetMarPr), GDP Growth (GDPgr), Inflation (Inflat), Corruption Perception Index (CPI) have significant effects on financial reporting quality, excluding Board of Directors (BoD), Years of Service (YoS), Size, Total Equity/Total Asset (TETA) which do not have a significant relationship with financial reporting quality. Thus, the findings offer practical insights for bank executives and policymakers seeking to enhance reporting practices, corporate governance frameworks, and regulatory oversight to bolster the credibility and reliability of financial information in the Asian banking sector. Keywords: Financial Reporting Quality, Board of Directors (BoD), Female Director (FD), Years of Service (YoS), Audit (Big4), Size, Total Equity/Total Asset (TETA), Dividend Payout Ratio (DPR), Net Margin Profitability (NetMarPr), GDP Growth (GDPgr), Inflation (Inflat), Corruption Perception Index (CPI 2024-01 Final Year Project / Dissertation / Thesis NonPeerReviewed application/pdf http://eprints.utar.edu.my/6580/1/Ong_Pei_Yi_2001311.pdf Isabella, Tricia Jalleh and Peh, Jennifer Li Ying and Wong, Shi Ting and Ong, Pei Yi (2024) Unveiling the determinants of financial reporting quality among ASEAN’s banks. Final Year Project, UTAR. http://eprints.utar.edu.my/6580/
institution Universiti Tunku Abdul Rahman
building UTAR Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Tunku Abdul Rahman
content_source UTAR Institutional Repository
url_provider http://eprints.utar.edu.my
topic HC Economic History and Conditions
HG Finance
spellingShingle HC Economic History and Conditions
HG Finance
Isabella, Tricia Jalleh
Peh, Jennifer Li Ying
Wong, Shi Ting
Ong, Pei Yi
Unveiling the determinants of financial reporting quality among ASEAN’s banks
description This study delves into the intricate landscape of financial reporting quality among banks across the Asian region, examining the multifaceted determinants that influence the accuracy, transparency, and reliability of financial information disclosed by these institutions. Against the backdrop of increasing globalization and interconnected financial markets, the quality of financial reporting plays a pivotal role in fostering investor confidence, regulatory compliance, and overall economic stability. Therefore, this research aims to study the determinants of financial reporting quality among Asia’s banks. The secondary data was collected via ‘Refinitiv’ software and annual reports. There are 52 Asia’s banks being investigated by using simple random sampling under probability sampling. A software namely ‘Stata’ has been utilized to conduct the analysis. The outcome of the analysis shown that Female Director (FD), Audit (Big4), Dividend Payout Ratio (DPR), Net Margin Profitability (NetMarPr), GDP Growth (GDPgr), Inflation (Inflat), Corruption Perception Index (CPI) have significant effects on financial reporting quality, excluding Board of Directors (BoD), Years of Service (YoS), Size, Total Equity/Total Asset (TETA) which do not have a significant relationship with financial reporting quality. Thus, the findings offer practical insights for bank executives and policymakers seeking to enhance reporting practices, corporate governance frameworks, and regulatory oversight to bolster the credibility and reliability of financial information in the Asian banking sector. Keywords: Financial Reporting Quality, Board of Directors (BoD), Female Director (FD), Years of Service (YoS), Audit (Big4), Size, Total Equity/Total Asset (TETA), Dividend Payout Ratio (DPR), Net Margin Profitability (NetMarPr), GDP Growth (GDPgr), Inflation (Inflat), Corruption Perception Index (CPI
format Final Year Project / Dissertation / Thesis
author Isabella, Tricia Jalleh
Peh, Jennifer Li Ying
Wong, Shi Ting
Ong, Pei Yi
author_facet Isabella, Tricia Jalleh
Peh, Jennifer Li Ying
Wong, Shi Ting
Ong, Pei Yi
author_sort Isabella, Tricia Jalleh
title Unveiling the determinants of financial reporting quality among ASEAN’s banks
title_short Unveiling the determinants of financial reporting quality among ASEAN’s banks
title_full Unveiling the determinants of financial reporting quality among ASEAN’s banks
title_fullStr Unveiling the determinants of financial reporting quality among ASEAN’s banks
title_full_unstemmed Unveiling the determinants of financial reporting quality among ASEAN’s banks
title_sort unveiling the determinants of financial reporting quality among asean’s banks
publishDate 2024
url http://eprints.utar.edu.my/6580/1/Ong_Pei_Yi_2001311.pdf
http://eprints.utar.edu.my/6580/
_version_ 1809054508072828928
score 13.211869

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