Risk disclosure, stability and the economic consequences in the banking system

Shareholders in the capital market always demand Reporting and disclosure and based on information that disclosure; they change their expectations of risk and returns. Disclosure has an economic consequence and the risk disclosure, in addition to economic consequences, has an effect on financial and banking stability. In this paper, we survey the risk disclosure of economic consequences and its effect on banking stability. We count the number of the risk disclosures in Iranian banks' financial statements by using the quantitative content analysis methodology and indexation of Iran's risk disclosure regulation. According to the estimation of panel data from ۱۸ banks to period ۲۰۱۱-۲۰۱۶, we find that risk disclosure has a negative and significant relationship with stability and a positive and significant relationship with the cost of capital.

کلیدواژه ها:

Risk disclosure ، Stability ، Economics consequences ، content analysis ، The Banking system