Design and Explanation of the Risk Disclosure Model in Banks Listed on the Iranian Capital Market

Banks, as key financial institutions, play an important role in providing financial services, managing various risks, and maintaining the stability of the financial system. This study focuses on designing a risk disclosure model for banks listed in the Iranian capital market. Banks have a crucial role in managing financial risks and maintaining the stability of the financial system. The aim of the research is to propose appropriate risk disclosure models. In the qualitative section, the statistical population included managers, professors, and experts, with 9 participants in the interviews. In the quantitative section, 278 bank managers were selected using cluster sampling, and 230 questionnaires were collected. Data analysis was conducted using MAXQDA software and structural equation modeling. The results showed that risk disclosure can positively impact financial transparency, improve corporate governance, and increase public trust. Factors such as existing laws, accounting standards, and organizational interactions directly affect the risk disclosure process. The main innovation of this research is the design of a specific operational framework for risk disclosure that is aligned with the conditions of the Iranian capital market and can implement the risk disclosure process more effectively and efficiently in the banks. This framework, in addition to contributing to transparency and improving corporate governance, also strengthens financial stability in the banking system. The study comprehensively designs practical and operational models for risk disclosure that address the specific needs of the Iranian market and emphasizes the necessity of developing effective strategies in this area.