摘要：This study examines the degree of the corporate risk disclosure and its impact on the banking performance using annual data of banks listed on the UAE financial markets: Abu Dhabi Stock Exchange (ADX) and Dubai Financial Market (DFM) during the period 2003–2013. The authors conduct the content analysis of the annual reports to measure the degree of the corporate risk disclosure. In addition,they use the panel data regressions to analyze the impact of the corporate risk disclosure on the perfor mance of the banks. The results show low degree of the overall corporate risk disclosure index,strategic risk disclosure index,operational risk disclosure index,damage risk disclosure index,and risk management disclosure index for UAE listed banks. In addition,the results reveal significant differences in the overall corporate risk disclosure,strategic risk disclosure,financial risk disclosure,and risk management disclo?sure between conventional and Islamic banks. However,the effect of the degree of the overall corporate risk disclosure on the performance of UAE bank has been found insignificant. The findings of this paper contribute by providing a better understand?ing of risk disclosure practices in UAE and help the banks to optimally disclose their risk,improve the quality of their disclosure practices and enhance the quality of their financial reports. The impact of the corporate risk disclosure on the performance of the banks has not been examined by any of the prior researches. In addition,this pa?per examines the potential difference between Islamic and conventional banks in their corporate risk disclosure practices.
关键词：risk disclosure;annual reports;banking performance;panel data
