Quarterly Studies in Banking Management and Islamic Banking

"Investigating the Relationship Between Bank Size and Financial Reporting Quality: Emphasizing the Role of Supervisory Characteristics"

Document Type : Original Article

Authors

ALIREZA NAJAFPURKORDI 1
omid ghasemipur 2
EBRAHIM ALIPOURNOSHERI 2

1 "Member of the Executive Board and Deputy for Inspection, Bank Sepah"

2 Employee of Bank Sepah

https://doi.org/10.22034/jifb.2025.525159.1620
Abstract
Given the importance of financial reporting quality in capital markets and the critical role banks play as a fundamental component of the national economy, the present study aims to examine the relationship between bank size and financial reporting quality, with an emphasis on the role of supervisory characteristics. The statistical population of this research includes all banks listed on the Tehran Stock Exchange. For the period from 2016 to 2022 (1395 to 1401 in the Iranian calendar), a sample of 10 banks was selected to test the research hypotheses using multivariate regression analysis. The findings indicate that bank size has a significant impact on financial reporting quality, and board independence—as a key supervisory feature—strengthens this relationship.

Keywords

"Financial Reporting Quality
Bank Size
Board Independence"
Quarterly Studies in Banking Management and Islamic Banking
Volume 11, Issue 30
Summer 2025
Pages 1-27

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