The Research Of Banks’ Risk Information Disclosure

Firstly, this study investigated banking regulatory framework andlegal system on information disclosure in Taiwan, Hong Kong, Singapore,Australia and South Korea.Secondly, this study based on investigation of Basel Committee in2001for its members active commercial bank information disclosurelevel, and designed survey list for scouring annual reports of2006,2009,2012of commercial banks in Taiwan and other four nations. Then, thisstudy constructed the “information disclosure index” and “disclosure rate”to evaluate the level of information disclosure of sample banks.Finally, this study found that choice between use of mandatorydisclosure and encouraging voluntary disclosure could make an impact onthe difference of level of disclosure of commercial banks in a country;sample commercial banks generally insufficient quantitative informationdisclosure, where attention should be paid; member of the Basel Committee on Banking Supervision or not has little to the average levelof commercial banks’ information disclosure in that nation.