This paper is aimed to explore and compare disclosure on corporate governance mechanisms in the annual reports of … disclosure practices. Another objective is to determine the quality of the web sites of these banks and their ability to support … institutions, while the size of the banks does not appear to influence the value of the corporate governance disclosure index. …

Financial disclosure documents provide investors with product details to facilitate informed investment decisions. We … investigate whether the appearance - the visual frame - of disclosure documents impacts risk and return expectations and … visual frame. Results are in line with the distracted attention mechanism and suggest that disclosure policies should take …