Determinants of Basel III Risk Disclosures: The Case of Gulf Cooperation Council Public Banks

Manuscript Type: Research paper aims: The purpose of this is to investigate and examine the determinants risk disclosure practices under Basel 3, Pillar 3 (revised 2016 version) requirements top 50 listed banks in Gulf Countries region (GCC). study covers period 2016-2019. Design/Methodology/Approach: present based on a content analysis approach allow measurement disclosures. Six categories were identified as major sections regarding particular type reporting. both quantitative qualitative data that had been hand collected from annuals reports disclosures reports. From regulatory perspective, refers most relevant international accounting standards, namely, III Agreement (2016 revised version), IFRS 7. findings: It expected GCC banks, even though they must comply with same regulation, will demonstrate specific disparities their results suggest reporting significantly determined by size, leverage, cross listing, government ownership. Theoretical contributions/Originality: contributes literature documenting level compliance recent BCBS requirements, providing empirical evidence quality released its potential determinants. Another contribution development self-constructed index reflects regulations (Pillar version). Practical implications: findings could be appreciated different angles. might insightful baking regulators term developing appropriate policies bring responsibly professionally adopt an acceptable disclosure. At global level, IASB concerning degree IFRSs related Thus, it can help consider institutional differences among countries when revising pronouncements. limitations/Implications: would understood light some limitations. First, study, we considered only which impede generalisation regression rest region. Second, interested research about implementation new market discipline requirement. Expanding time frame reveal additional insights into practices. Keywords: Corporate Risk Disclosures Committee Banking Supervision (BCBS), III, Market Discipline, 7, Cooperation Council (GCC) JEL Classification: G21,G28,G32,G34,G38