In deterring corruption in lobbying, both disclosure and regulation may be appropriate tools. The 1995 federal Lobbying Disclosure Act, however, should be overhauled if it is to meet its objective of providing “effective public disclosure of the identity and extent of the efforts of paid...

This paper is aimed to explore and compare disclosure on corporate governance mechanisms in the annual reports of commercial banks for two emerging countries: Romania and Malaysia. There were selected 34 banks situated in Romania and Malaysia, in order to highlight the influence of culture and...