The paper analyzes Information Technology (IT) governance disclosure on a sample of the major 20 EU banks (from Italy …, Germany, France and Spain) to observe if, how and where banks report on their IT governance issues. Since IT governance (like … banks' operational functioning; it is a key resource in developing and supporting banking services, enabling institutions …

period 1998-2005 and discusses the results from the perspective of corporate bank strategy. Methodologically the existing … calculative costs of capital, and a model specification built on the modern understanding of banks as centers of value creation …. The results of the conducted static and dynamic regression analyses show that profitable banks operate with higher …