Financial statement comparability and bank risk-taking of banks with the moderating role of bank size and financial crisis

One of the topics of financial market research is the ability to compare the financial statements and risk-taking of banks, which has always been of interest to researchers and is considered one of the most challenging topics in the field of financial knowledge research. Presenting comparable financial statements is likely to facilitate the ability of stakeholders to assess risk in banking, financing and investment activities. Accordingly, the present study seeks to examine the comparability of financial statements and risk-taking of banks by emphasizing the moderating role of bank size and the financial crisis. For this purpose, a sample consisting of 23 banks listed on the Tehran Stock Exchange during the years 1392 to 1398 was selected and tested using a multivariate regression model based on panel data technique. The results indicate that the ability to compare financial statements has a negative effect on banks' risk appetite. Also, the size of the bank and the financial crisis, as a moderating role, exacerbate the negative relationship between the comparability of financial statements and the riskiness of banks.