Does the Disclosure of Performance Indicators Impact Bank Profitability? Empirical Study for the Romanian Banking System

Nina Sinitin () and Adela Socol ()
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Nina Sinitin: “1st of December 1918†University of Alba Iulia
Adela Socol: “1st of December 1918†University of Alba Iulia

Ovidius University Annals, Economic Sciences Series, 2021, vol. XXI, issue 2, 1153-1160

Abstract: New banking regulations and the increasing attention of banks in publicly disclosing information through their websites have led in recent years to an intensification of Corporate Social Responsibility CSR disclosures based on diverse and the same time in-depth categories of information regarding not only the classic financial and accounting information, but also corporate governance, environment and social involvement in community disclosures. Content analysis was used to study the annual reports published on Romanian banks’ websites between 2013 and 2020, in order to find financial indicators disclosures, especially those related to banking performance. The relationship between bank profitability (measured by ROE and ROA), bank characteristics (set by size of the banks) and the disclosure degree was examined through OLS (Ordinary Least Square) regression panel model, using STATA. The results suggest that the evolution of performance banking indicators is influenced by the size of the banks and the disclosure degree.

Keywords: disclosure; banks; profitability; Romania (search for similar items in EconPapers)
JEL-codes: C23 G21 L25 (search for similar items in EconPapers)
Date: 2021
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