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 …

We study the design features of disclosure regulations that seek to trigger the green transition of the global economy … compelling the standardized disclosure of raw data, or providing quality labels that signal desirable green characteristics of …. Mandatory disclosure obligations and their (public) enforcement can play an important role in green finance strategies. They …

We study the design features of disclosure regulations that seek to trigger the green transition of the global economy … compelling the standardized disclosure of raw data, or providing quality labels that signal desirable green characteristics of …. Mandatory disclosure obligations and their (public) enforcement can play an important role in green finance strategies. They …

practices of privately held banks. We study a unique change in disclosure regulation under German banking law which introduces … observe provisioning practices before and after disclosure becomes mandatory. Our findings suggest that bank managers use loan …