A research study submitted in partial fulfillment of the requirements for the degree of Master of Business Administration, School of Management

Research Studies Project Report (M. BA.) - Asian Institute of Technology, 2004

There are abundant researches on financial disclosure and its relationship with finn characteristics, but no one focuses particularly on banking industry in Thailand. This study emphasizes on both national context and business environment factors of banking industry by tailoring criteria to rank the financial disclosure practices of Thai listed banks. It also tests the association between levels of disclosures with three banks' characteristics, viz bank size, ownership diffusion and bank perfonnance. The findings show the relatively uniform in financial disclosure practices among most of Thai banks; the less diffused or more concentrated ownership, the less is the level of disclosure while the better perfonnance, the higher the level of disclosure. The relation between bank size and the level of disclosure is not significant.