Using regression model this study investigates which characteristics of a bank is associated with the extent of corporate governance disclosure in Japan. The findings suggest that on average 8 banks out of a sample of 46 disclose optimal corporate governance information. The regression model...

Cover -- EDITORIAL ADVISORY BOARD -- On dimensions in corporate disclosure studies -- Ownership influence and CSR disclosure in China -- Legitimising corporate reputation in times of employee distress through disclosure -- Impact of disclosure of risk factors on the initial returns of initial...