Disclosure is widely regarded as a necessary condition for market discipline in a modern financial sector. However, the … determinants of disclosure decisions are still unknown, particularly among banks. This paper investigates the determinants of … disclosure by Japanese Shinkin banks in 1996 and 1997. This period is unique because disclosure of non-performing loans was …

Purpose: The purpose of this paper is to investigate the relationship between level of environmental disclosure and …-squares (3SLS) to explore the relationship between environmental news exposure, environmental disclosure in corporate social … legitimacy will be more active in environmental disclosure and establish better environmental legitimacy in the next period …

disclose CSR information, with disclosure practices varying across firms. This paper quantified the CSR information released by … CSR information disclosure, and (3) CSR advocacy groups as intermediary stakeholders exerted a positive effect on CSR … disclosure. The results suggest different relationship between CSR information disclosures and stakeholders' information needs by …

crisis by employing a multivariate GARCH model for four major, international equity markets, namely the USA, EMU, China and …, China and Japan. Findings – There is empirical evidence of contagion in all markets with the US market through various … EMU markets have been directly affected from the crisis. However, while China's equity market has been mainly unaffected …