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IMPACT OF CORPORATE GOVERNANCE ATTRIBUTES ON INFORMATION DISCLOSURE: EVIDENCE FROM ETHIOPIAN BANKING SECTOR [Abstract ID: 0706-03]
This study examines the effect of corporate governance attributes and bank characteristics on corporate governance and risk related information disclosure. The data used in this study was secondary data; annual reports of 14 commercial banks for the period 2010 to 2015 were collected from national bank of Ethiopia. To measure the risk disclosure, 37 attributes of risk related information were selected and the level of risk disclosure was measured by dividing the total score to the maximum obtainable score 37. Content analysis was used to measure risk disclosure score and to test the effect of explanatory variables on the response variable, data was analyzed using random effect model. The results of the study showed that risk disclosure is positively affected by risk committee size, gender diversity in board room, and frequency of risk committee meetings. Moreover, the study also revealed that ownership type has a significant negative relationship with risk disclosure.