Purpose – Sector‐specific guidelines have often been suggested as the way to encourage corporate social disclosure. The purpose of this research is to determine the extent to which disclosure in published annual reports of organisations within the financial services sector complies with...

A "core-selecting auction mechanism" is a direct mechanism for a multi-item allocation problem that selects a core allocation with respect to the bidders' reported values and the auctioneer's exogenously given preferences. For every profile of others' reports, a bidder has a best reply that is a...