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 …

was the continuously increasing importance given to transparency and disclosure, as a consequence of the most recently …, our paper provides a different approach, by focusing upon the trend of research studies on disclosure and transparency in …

. Information production can be mandated outside of markets through increased regulatory disclosure. Regulators can also directly … research is needed to examine the interactions between disclosure, information, and governance. …

have been worked through. Greater market discipline, in the form of a regime of quarterly public disclosure by banks of …