Mixed-Model Approach of the Effect of Accounting Disclosure on Banking Performance

Résumé

Reporters face problems with scale, materiality, indirect costs, and trade-offs between transparency and confidentiality. This is for non-disclosure and knowledge of the potential benefits of fully disclosing information related to risks, which cause risks to investors and users. Disclosures differ in terms of quantity and quality; Disclosures often use general language; disclosures lack focus on material risks. Therefore, adopting one of the two methods may be risky. Accordingly, this research aims to identify the importance of using the mixed model approach to the impact of accounting disclosure on banking performance in the stock market.