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Department of Curriculum and Instruction
Kathmandu University School of Arts
KUSOA
Kathmandu University School of Education (KUSOED)
KUSOED repositories stores important information from its various research departments. This includes academic journals, theses, dissertations, and other collections. If you have any queries, please contact the KUSOED Library.
Kathmandu University School of Engineering (KUSoE)
This is a community for School of Engineering, Kathmandu University for Academic writings.
Kathmandu University School of Management (KUSoM)
This is a community for School of Management, Kathmandu University for Academic writings.

Recent Submissions

ARE BANKS’ RISK DISCLOSURES VALUE RELEVANT? EVIDENCE FROM AN EMERGING MARKET
(Kathmandu University School of Management, 2026) Paudel, Motiram; Asst. Prof. Rajesh Sharma
This study examines the value relevance of risk disclosures in Nepalese banks and financial institutions (BFIs), using Information Asymmetry Theory to assess how readability influences stock price. To our knowledge, it is the first to examine this relationship in an emerging market context. We performed a textual analysis of risk disclosures in annual reports and evaluated their readability using the BOG Index for Class A, B, and C Nepalese banks over a fourteen-year period (2010/11 to 2023/24). Using fixed-effects and instrumental variable estimations on a sample of 49 BFIs with 354 firm-year observations, we find that lower readability of risk disclosures significantly reduces share prices, thereby supporting their value relevance. These results are consistent across several model specifications, multiple readability indexes, and principal component analysis. The research enhances agency theory and information asymmetry literature by illustrating the crucial importance of disclosure readability in emerging markets. Policy implications highlight the necessity for regulators to promote for plain-language reporting standards and for banks to improve the readability of risk disclosures to improve market efficiency.
ARE BANKS' RISK DISCLOSURES VALUE RELEVANT? EVIDENCE FROM AN EMERGING MARKET
(2026) Paudel, Moti Ram; Ass. Prof. Rajesh Sharma
This study examines the value relevance of risk disclosures in Nepalese banks and financial institutions (BFIs), using Information Asymmetry Theory to assess how readability influences stock price. To our knowledge, it is the first to examine this relationship in an emerging market context. We performed a textual analysis of risk disclosures in annual reports and evaluated their readability using the BOG Index for Class A, B, and C Nepalese banks over a fourteen-year period (2010/11 to 2023/24). Using fixed-effects and instrumental variable estimations on a sample of 49 BFIs with 354 firm-year observations, we find that lower readability of risk disclosures significantly reduces share prices, thereby supporting their value relevance. These results are consistent across several model specifications, multiple readability indexes, and principal component analysis. The research enhances agency theory and information asymmetry literature by illustrating the crucial importance of disclosure readability in emerging markets. Policy implications highlight the necessity for regulators to promote for plain-language reporting standards and for banks to improve the readability of risk disclosures to improve market efficiency.
THE IMPACT OF LIQUIDITY RISK ON PERFORMANCE OF COMMERCIAL BANKS IN NEPAL
(KUSOM, 2020) Humagain, Mijash; Prof. Dr. Devi Bidari
Performance of commercial banks is a subject of concern to all the stakeholders. Liquidity risk and performance are considered to be two important concepts globally. The purpose of this study is to examine the impact of liquidity risk on performance of commercial banks in Nepal. This study found that with decrease in liquidity risk the performance of commercial bank also decreases. This study used accounting based measure to evaluate the performance of commercial banks which include Return on Asset (ROA), Return on Equity (ROE )and Net Interest Margin (NIM) and Funding Gap Ratio (FGAPR), Liquidity after Loan to Deposit Ratio (LALDR) and Liquid Asset to Total Deposit (LATD) as a measure of liquidity risk. This study employed annual data from 2004 to 2019 and used fixed effect regression model to evaluate the impact of liquidity risk on performance. This study found that Funding Gap Ratio has negative impact on ROA whereas it has no impact with other performance measures. Similarly, Liquidity after Loan to Deposit Ratio and Liquid Asset to Total Deposit has negative impact on ROA and NIM. The study found no impact of liquidity risk measures on performance measured by ROE. This leads to conclusion that with decrease in liquidity risk performance of commercial banks in Nepal decreases.
CONTINUANCE INTENTION OF MOBILE BANKING AMONG USERS: AN EXTENDED UNIFIED EXPECTED CONFIRMATION MODEL
(KUSOM, 2021) Pokhrel, Laxman; Prof. Dr. Binod Krishna Shrestha
Mobile Banking adoption is a continuous process. Mobile banking users examine and evaluate the services provided by the mobile banking, then decide to continuance behavior of mobile banking. After the adoption of mobile banking, the continuance intention is influenced by several factors such as satisfaction, perceived usefulness, and subjective norms, however, mobile service quality and risk perception of COVID-19 has been unexplored area in the unified model of IT continuance. Drawing on the theoretical grounds of unified model of expected confirmation, SERVQUAL model, and protective motivation theory, this study examines the influence of risk perception of COVID-19 and mobile service quality on continuance intention of mobile banking. This study adopted a quantitative, descriptive, cross-sectional research methodology. Data were collected through 326 mobile banking users. Partial least squares structural equation model was applied to examine the relationships. Results confirmed a significant positive influence of satisfaction on continuance intention of mobile banking. This study found a significant positive impact of mobile service quality on satisfaction and confirmation. However, this study shows no significant influence of subjective norms, risk perception of COVID-19, perceived usefulness on continuance intention of mobile banking Based on the findings of this research, this study has provided the theoretical and practical implications for researchers and managers. The study has incorporated mobile service quality and risk perception of COVID-19 in an extended unified model of expected confirmation of mobile banking. Likewise, organizations could craft and draft their organizational strategies so that they can gain a competitive advantage in the highly competitive mobile banking market of Nepal
LEADERSHIP BEHAVIORS AND ORGANIZATIONAL PERFORMANCE OF SMALL FARMER AGRICULTURAL COOPERATIVES LIMITED: EFFECT OF GENDER
(2018) Aryal, Krishna; Prof. Subas KC
The research investigates the role of leadership behavior in predicting organizational performance. Leadership behavior was examined using transformational and transactional leadership. Moderating effects of gender on the relationships between leadership behavior and organizational performance is also explored. Primary data was collected from 256 SFACLs using the questionnaire previously used by (Xiaoxia, Xiaoxia, & Jing, 2006) and secondary data was collected from SFDB. Descriptive statistics were reported, followed by reliability analysis, confirmatory factor analysis, and hypotheses testing were carried out using linear regression model. Results of the study suggest that leaders of SFACLs practice both forms of leadership behavior; however, transformational leadership had significantly explained organizational performance. The findings are consistent with the findings of previous researchers. This study finds that gender moderates the relationship between transformational leadership behavior and organizational performance. This is in line with previous findings that females tend to show more transformational and males show more transactional leadership behavior. The outcome of the study contributes to the existing pool of knowledge on the relationship between leadership behaviors, organizational performance and gender.