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 …

reasons: first, banks enable a fintech's market entry; second, banks increase a fintech's profits; and finally, banks enable … when they cooperate with banks. Based on these results, we developed propositions that can be tested in future research. …