Corporate attributes and disclosure of accounting information: Evidence from the big five banks of China

The disclosure is important for taking optimum decisions of the interested users and results research aims to evaluate the extent of disclosure of information reported in annual reports and its relationship with corporate attributes made by the banking companies in China. The study reports that the average percentages of disclosure of information in the annual reports of the sample banks are satisfactory and have significant variation among the disclosure scores of the sample banks over the study period. Moreover, the study reports that there is no significant relationship between the extent of disclosure and the corporate attributes such as return on equity, return on assets, capital adequacy ratio, loan to deposit ratio, dividend payout ratio, debt‐equity ratio, and cost to income ratio of the sample banks during the study period.