’s 245 largest exchange-listed banks, using annual reports as the primary source of information, and the diverse disclosure … rules in the 31 countries in which these banks are domiciled. Descriptive statistics suggests that banks located in common … law countries have higher (more than three times in terms of the quantifying proxy) disclosure compared to banks in civil …

Purpose - this paper aims to focus on a number of unexpected disclosures by major Australian banks, to highlight the … banks' reports and activities. Findings - The banks' financial reports were shown, in the light of later revelations, to … demonstrates the contention that the financial reports of several Australian banks fail to match the realities that lie beneath is …

shareholdings of banks in the same group of firms. Our results show that the equity investments of financial investors … — institutional investors and banks — in Japanese listed companies at the end of June 2002 were predominantly in the high … equity capital of the firms listed on the Tokyo and Osaka Stock Exchanges, with banks being the largest group of these …

governance system. Close bank ties may reduce information asymmetry and enable banks to supply more external finance to the firm … examines three corporate governance mechanisms: cross-listing in the United States, close bank-firm relationships in Germany … profitability of insider trading? (ii) what is the influence of close bank-firm relationship on corporate investments? (iii) how …

possibility of private appropriation of value. We then distinguish between bank-led groups, which are more hierarchical, and … industry-led group firms (unlike in independent firms), while the negative correlation is entirely due to bank-led group firms … sensitivity of group firms' investment to Q is entirely to be attributed to firms in bank-led groups, where the controlling bank …

possibility of private appropriation of value. We then distinguish between bank-led groups, which are more hierarchical, and … industry-led group firms (unlike in independent firms), while the negative correlation is entirely due to bank-led group firms … sensitivity of group firms' investment to Q is entirely to be attributed to firms in bank-led groups, where the controlling bank …