Readability and banks’ risk-taking behavior: Evidence from GCC
<p>We investigate the relationship between annual reports’ text readability and bank risk-taking in the Gulf Cooperation Council (GCC) countries. We find that easy-to-read annual reports are associated with a higher probability of banks’ insolvency. This finding suggests that banks with higher...
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2024
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| _version_ | 1864513542705643520 |
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| author | Bassam M. Abu-Abbas (21841610) |
| author2 | Mostafa K. Hassan (21841613) |
| author2_role | author |
| author_facet | Bassam M. Abu-Abbas (21841610) Mostafa K. Hassan (21841613) |
| author_role | author |
| dc.creator.none.fl_str_mv | Bassam M. Abu-Abbas (21841610) Mostafa K. Hassan (21841613) |
| dc.date.none.fl_str_mv | 2024-04-13T12:00:00Z |
| dc.identifier.none.fl_str_mv | 10.1016/j.ribaf.2024.102367 |
| dc.relation.none.fl_str_mv | https://figshare.com/articles/journal_contribution/Readability_and_banks_risk-taking_behavior_Evidence_from_GCC/29715137 |
| dc.rights.none.fl_str_mv | CC BY 4.0 info:eu-repo/semantics/openAccess |
| dc.subject.none.fl_str_mv | Commerce, management, tourism and services Banking, finance and investment Strategy, management and organisational behaviour Annual disclosure Text readability Bank risk-taking Gulf Cooperation Council |
| dc.title.none.fl_str_mv | Readability and banks’ risk-taking behavior: Evidence from GCC |
| dc.type.none.fl_str_mv | Text Journal contribution info:eu-repo/semantics/publishedVersion text contribution to journal |
| description | <p>We investigate the relationship between annual reports’ text readability and bank risk-taking in the Gulf Cooperation Council (GCC) countries. We find that easy-to-read annual reports are associated with a higher probability of banks’ insolvency. This finding suggests that banks with higher risks have a greater incentive to reduce information asymmetry, resulting in easy-to-read annual reports to gain the trust of the banks’ investors. The result is also attributable to the fact that GCC banks have a tight culture and formal procedures that bank managers rely upon to manage uncomfortable circumstances like risk-taking behavior. Our study findings also suggest that the traditional dynamics of market discipline theory do not effectively operate within the GCC banking environment. This might be attributed to the inadequate governance frameworks established for these financial institutions.</p><h2>Other Information</h2> <p> Published in: Research in International Business and Finance<br> License: <a href="http://creativecommons.org/licenses/by/4.0/" target="_blank">http://creativecommons.org/licenses/by/4.0/</a><br>See article on publisher's website: <a href="https://dx.doi.org/10.1016/j.ribaf.2024.102367" target="_blank">https://dx.doi.org/10.1016/j.ribaf.2024.102367</a></p> |
| eu_rights_str_mv | openAccess |
| id | Manara2_8baf6cb647486de389664ac909bb5842 |
| identifier_str_mv | 10.1016/j.ribaf.2024.102367 |
| network_acronym_str | Manara2 |
| network_name_str | Manara2 |
| oai_identifier_str | oai:figshare.com:article/29715137 |
| publishDate | 2024 |
| repository.mail.fl_str_mv | |
| repository.name.fl_str_mv | |
| repository_id_str | |
| rights_invalid_str_mv | CC BY 4.0 |
| spelling | Readability and banks’ risk-taking behavior: Evidence from GCCBassam M. Abu-Abbas (21841610)Mostafa K. Hassan (21841613)Commerce, management, tourism and servicesBanking, finance and investmentStrategy, management and organisational behaviourAnnual disclosureText readabilityBank risk-takingGulf Cooperation Council<p>We investigate the relationship between annual reports’ text readability and bank risk-taking in the Gulf Cooperation Council (GCC) countries. We find that easy-to-read annual reports are associated with a higher probability of banks’ insolvency. This finding suggests that banks with higher risks have a greater incentive to reduce information asymmetry, resulting in easy-to-read annual reports to gain the trust of the banks’ investors. The result is also attributable to the fact that GCC banks have a tight culture and formal procedures that bank managers rely upon to manage uncomfortable circumstances like risk-taking behavior. Our study findings also suggest that the traditional dynamics of market discipline theory do not effectively operate within the GCC banking environment. This might be attributed to the inadequate governance frameworks established for these financial institutions.</p><h2>Other Information</h2> <p> Published in: Research in International Business and Finance<br> License: <a href="http://creativecommons.org/licenses/by/4.0/" target="_blank">http://creativecommons.org/licenses/by/4.0/</a><br>See article on publisher's website: <a href="https://dx.doi.org/10.1016/j.ribaf.2024.102367" target="_blank">https://dx.doi.org/10.1016/j.ribaf.2024.102367</a></p>2024-04-13T12:00:00ZTextJournal contributioninfo:eu-repo/semantics/publishedVersiontextcontribution to journal10.1016/j.ribaf.2024.102367https://figshare.com/articles/journal_contribution/Readability_and_banks_risk-taking_behavior_Evidence_from_GCC/29715137CC BY 4.0info:eu-repo/semantics/openAccessoai:figshare.com:article/297151372024-04-13T12:00:00Z |
| spellingShingle | Readability and banks’ risk-taking behavior: Evidence from GCC Bassam M. Abu-Abbas (21841610) Commerce, management, tourism and services Banking, finance and investment Strategy, management and organisational behaviour Annual disclosure Text readability Bank risk-taking Gulf Cooperation Council |
| status_str | publishedVersion |
| title | Readability and banks’ risk-taking behavior: Evidence from GCC |
| title_full | Readability and banks’ risk-taking behavior: Evidence from GCC |
| title_fullStr | Readability and banks’ risk-taking behavior: Evidence from GCC |
| title_full_unstemmed | Readability and banks’ risk-taking behavior: Evidence from GCC |
| title_short | Readability and banks’ risk-taking behavior: Evidence from GCC |
| title_sort | Readability and banks’ risk-taking behavior: Evidence from GCC |
| topic | Commerce, management, tourism and services Banking, finance and investment Strategy, management and organisational behaviour Annual disclosure Text readability Bank risk-taking Gulf Cooperation Council |