Evaluation on Information Disclosure of Rural Commercial Banks’ Off-Balance Sheet Activities

DOI

10.2991/assehr.k.200401.050How to use a DOI?

Keywords

Rural Commercial Banks, off-balance sheet activities, information disclosure

Abstract

It is an effective risk control and prevention method to constantly improve the information disclosure of rural commercial banks’off-balance sheet activities. An objective evaluation is the basis. Based on its qualitative characteristics, the paper structures evaluation index system which includes 4 level-1 indexes of timeliness, authenticity, integrity and importance, and 14 level-2 indexes, using for twelve Rural Commercial Banks from 2014 to 2016.The results show that they features different level. Some ranking ahead and large scale banks disclose relatively adequate information. In terms of elements, rural commercial banks differ greatly from each other in their timeliness. The authenticity index is relatively better disclosed. And the integrity and importance indexes need to be further improved. In particular, the off-balance sheet activities of rural commercial banks should make progress in business category, specific operation and risk disclosure.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Dongmei Wang
AU  - Shang Dan
PY  - 2020
DA  - 2020/04/06
TI  - Evaluation on Information Disclosure of Rural Commercial Banks’ Off-Balance Sheet Activities
BT  - Proceedings of the International Conference on Education, Economics and Information Management (ICEEIM 2019)
PB  - Atlantis Press
SP  - 233
EP  - 239
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200401.050
DO  - 10.2991/assehr.k.200401.050
ID  - Wang2020
ER  -