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The Effect of Voluntary Risk Disclosure on Assets Quality, Capital Adequacy, and Sensitivity to Market Risk – An Empirical Study on Commercial Banks in Jordan

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The Importance of New Technologies and Entrepreneurship in Business Development: In The Context of Economic Diversity in Developing Countries (ICBT 2020)

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Abstract

This study investigates the effect of voluntary risk disclosure (credit, operational, market) on capital adequacy, assets quality, and sensitivity to market risk in Jordan. Annual pooled data gathered from the annual financial reports of 13 commercial banks, which were published by the Amman stock exchange from 2014 to 2018 were used and analyzed by using the random effect model of multivariate panel regression. The results of the study showed a significant effect of voluntary risk disclosure (credit, operational, market) on capital adequacy, assets quality, and sensitivity to market risk in Jordanian commercial banks.

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Authors and Affiliations

  1. Faculty of Business and Finance, The World Islamic Science and Education University, Amman, Jordan

    Ammar Daher Bashatweh & Emad Yousif Ahmed

Authors
  1. Ammar Daher Bashatweh
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  2. Emad Yousif Ahmed
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Correspondence to Ammar Daher Bashatweh .

Editor information

Editors and Affiliations

  1. Middle East Technical University-Northern Cyprus Campus, Güzelyurt, Turkey

    Bahaaeddin Alareeni

  2. College of Business and Finance, Ahlia University, Manama, Bahrain

    Allam Hamdan

  3. Middle East Technical University-Northern Cyprus Campus, Güzelyurt, Turkey

    Islam Elgedawy

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Bashatweh, A.D., Ahmed, E.Y. (2021). The Effect of Voluntary Risk Disclosure on Assets Quality, Capital Adequacy, and Sensitivity to Market Risk – An Empirical Study on Commercial Banks in Jordan. In: Alareeni, B., Hamdan, A., Elgedawy, I. (eds) The Importance of New Technologies and Entrepreneurship in Business Development: In The Context of Economic Diversity in Developing Countries. ICBT 2020. Lecture Notes in Networks and Systems, vol 194. Springer, Cham. https://doi.org/10.1007/978-3-030-69221-6_99

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  • DOI: https://doi.org/10.1007/978-3-030-69221-6_99

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  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-030-69220-9

  • Online ISBN: 978-3-030-69221-6

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