.Among those initiatives, a push toward more disclosure ofinformation in published accounts has been prominent. Inparticular …, policy proposals such as the New Basel Accord(Pillar 3) have introduced a number of disclosure requirementsthat aim to … increases in disclosure may not be able tomaterially change this. “The push for increased marketdiscipline and disclosure may …

This paper is aimed to explore and compare disclosure on corporate governance mechanisms in the annual reports of … disclosure practices. Another objective is to determine the quality of the web sites of these banks and their ability to support … institutions, while the size of the banks does not appear to influence the value of the corporate governance disclosure index. …