Exploiting a sample of Italian listed banks, this study investigates their adoption of Fintech. Multiple correspondence analysis and hierarchical clustering classification is used to study factors of Fintech in Italian banks in 2021. According to the literature, the significant factors are...

Promoting social information reporting and disclosure can promote sustainable banking. The paper aims to measure banking social sustainability by constructing a new interval-based composite indicator using the Thomson Reuters database. In this work, we propose an approach to constructing...

Promoting social information reporting and disclosure can promote sustainable banking. The paper aims to measure banking social sustainability by constructing a new interval-based composite indicator using the Thomson Reuters database. In this work, we propose an approach to constructing...

Promoting social information reporting and disclosure can promote sustainable banking. The paper aims to measure banking social sustainability disclosure by constructing a new interval-based composite indicator using the Thomson Reuters database. In this work, we propose an approach to...

Literature indicates that accounting policy choices under a given set of standards is an important topic due to the different economic implications. Daske et al. (2013) suggest that firms have substantial discretion in applying IFRS. Despite the implications on how the firms apply IFRS have...