We study the economic consequences of mandates that require bank auditors to report to bank supervisors. Based on survey responses from the European Central Bank and all 28 national bank regulators within the European Union and a review of national banking regulations, we create a novel dataset...

The study is designed to understand and investigate the practical situation and concept of the Environmental Accounting and Reporting (EAR) of twelve Bangladeshi banking companies for the year 2010 to 2014 by annual report. The reports pointed that most of the banks of the study are making...

Theory from organizations and economics research posits that in an inter-organizational relationship, both parties invest in relationship-specific knowledge, which in turn facilitates the effectiveness of the relationship while strengthening the attachment between the parties. In complex...

The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we analyze the reporting behavior and the degree of...

Purpose – The purpose of this paper is to investigate the corporate social responsibility (CSR) reporting information of Bangladeshi listed commercial banks and explores the potential effects of corporate governance (CG) elements on CSR disclosures. Design/Methodology/Approach – The annual...

The Indian economy entered a phase of transition from a semi-controlled economy to a market-controlled economy in the early 1990s. The process of economic reforms which had been previously progressing at a snail's pace, gained momentum during this time. The hastened process of reforms brought...

Various studies have already established the place of Triple Bottom Line (TBL) reporting in fostering better social, environmental, and financial organizational performance; and in meeting the information needs of myriad stakeholder.. But the greater number of these studies have dwelled majorly on...