disclosure quality in European banks from 2017-2019. After an overview of the EU’s path towards a sustainable financial sector …-category CSR disclosure index to “translate” and quantify disclosed CSR information in the banks’ annual filings, a positive … the disclosure index and the content analysis of the banks’ CSR disclosures is based on textual analysis. In order to not …

strengthening both the comparability and relevance of non-financial information disclosure across the European Union (EU). The … quality of the reported information a disclosure index study was conducted. Furthermore, an OLS regression was performed to …

expectations on disclosure regarding the pandemic’s impact in order to meet the objective of the IFRS to provide decision … which banks fulfilled the disclosure expectations communicated by the relevant professional institutions. For this purpose …, a disclosure index approach will be applied to half-year reports and annual reports for the year 2020 from European …

We study the impact of disclosure about bank fundamentals on depositors' behavior in the presence (and absence) of … disclosure is conducive to bank stability. We find that bank deposits are sensitive to perceived bank performance. While banks … with strong fundamentals benefit from more precise disclosure, an opposing effect is present for solvent banks with weaker …

deals with the disclosure requirements of IFRS 7 in the European banking industry so far.How disproportionate the attention … mandatory disclosure requirements of IFRS 7, which apply to repos …

La Social Disclosure (SD) espressa in genere attraverso il bilancio sociale può a volte tradursi solo in una serie di … economica e socio-ambientale e l'intensità della SD.The Social Disclosure (SD), in general, expressed through corporate social …

) mandating increased nonfinancial disclosure. These disclosures relate to firms' environmental, social, and governance (ESG …-directive nonfinancial performance; and (iii) a less negative reaction for firms having higher pre-directive nonfinancial disclosure levels … that this disclosure regulation of nonfinancial information would lead to net costs (benefits) for firms with weak (strong …

Previous research on the determinants of voluntary social and environmental disclosure assumes that the determinants … underlying the company's decision to disclose and the disclosure level are the same. This paper addresses the influence of this … between the determinants underlying the decision to disclose and the disclosure level may be misleading …