A study of determinants of social disclosure level in UK banks

Abstract

This paper investigates the determinants of the social disclosure level in UK banks over the period 1981-1996. Content analysis is used to measure the social disclosure level. The regression results show that market structure, investment in information technology and risk factors, which have not been considered in previous studies, have a significant impact on the social disclosure level. In addition, bank size and profitability are significant but the listing status and the age of the bank are insignificant.