جستجوی مقالات مرتبط با کلیدواژه "business environment challenges" در نشریات گروه "اقتصاد"

Risk disclosure is one of the key reports of this industry in the capital market. In this paper, we investigated the barriers to risk disclosure in Iranian banks. This research has been done with a qualitative approach and based on grounded theory. The data of this paper were collected and coded through in-depth interviews with 15 capital market experts, banks, central banks and independent auditors of banks. The analysis of the interviews led to the identification of four serious barriers to risk disclosure in Iranian banks, which include environmental challenges, regulatory challenges, macro challenges and banking industry challenges. According to the results of this survey, regulatory weaknesses in set and punishment, the infancy of Iran's banking industry, lack of training and proficiency in risk identification and disclosure, sanctions on the Iranian banking system, lack of necessary infrastructure for measurement and disclosure, lack of strategy and activities Contrary to the objectives of establishing a bank in the economy, government and governmental structures governing the bank, disclosure costs and lack of proper accountability mechanism in the bank and other factors effect on risk disclosure and prevent the presentation of a favorable, coherent and comprehensive disclosure of the bank's risk situation. It’s necessity In order to remove these barriers, the supervisors and developers of standards and regulations in the Iranian financial market, including the Central Bank, the Stock Exchange and Securities Organization and the Auditing Organization, are taking corrective measures to remove these barriers and plan to improve the level of risk disclosure.