Disclosure is widely regarded as a necessary condition for market discipline in a modern financial sector. However, the … determinants of disclosure decisions are still unknown, particularly among banks. This paper investigates the determinants of … disclosure by Japanese Shinkin banks in 1996 and 1997. This period is unique because disclosure of non-performing loans was …

disclosure or introducing a derivatives market may backfire, aggravating fragility (in particular when the asset side of a … financial intermediary is opaque); the regulator should set together disclosure and prudential policy. The model is applied to …

, increased division of labor in research, intense publication pressure, academic fraud, dilution of the concept of “university …

measure different types of fraud and to examine the influence of passengers’ presumed information and income on the extent of … fraud. Results reveal that taxi drivers cheat passengers in systematic ways: Passengers with inferior information about …. Higher income seems to lead to more fraud. …