The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007 …

expectations on disclosure regarding the pandemic’s impact in order to meet the objective of the IFRS to provide decision … which banks fulfilled the disclosure expectations communicated by the relevant professional institutions. For this purpose …, a disclosure index approach will be applied to half-year reports and annual reports for the year 2020 from European …

The global financial crisis has exposed the many limits of disclosure as an effective regulatory tool in financial … understand them. In the case of banks, disclosure-based market discipline failed mainly because of the implicit government … guarantee. In the case of capital markets, the reasons for disclosure's failure were product complexity and the impact of socio …