فهرست نشریات علمی دسترسی آزاد ایران

In financial markets, banks play a fundamental role in providing financial services, managing risks, and maintaining the stability of the financial system. Since banks act as intermediaries between customers and the financial market, the management and disclosure of financial risks are of particular importance. The aim of this study is to design a risk disclosure model for banks listed on the Iranian capital market. The statistical population in the qualitative phase of the research includes managers, academic professors, and experts familiar with banking and capital markets, considered as experts in this field. Nine experts participated in the interviews, and the sample size was determined using the theoretical saturation method. Data were collected and analyzed through interviews. The data collection tool at this stage was MAXQDA software. The results indicated that risk disclosure in Iranian banks contributes to enhancing financial transparency, improving corporate governance, and building public trust. Moreover, factors such as laws and standards, legal interactions, and regulatory oversight influence the risk disclosure process. Ultimately, achieving more effective economic and financial objectives requires increased transparency and improvement of the risk disclosure process in Iranian banks