Purpose The objective of the present study is to examine value relevance accounting information presented by Brazilian banks. Design/methodology/approach studied sample derived from Brazil’s Stock Exchange, B3, under banking segment, resulting in a group 24 publicly listed companies, whose data ranged 2017 2019. was conducted using disclosure index, made with intent evaluating adherence company...

Ethics in finance and banks have attracted increasing attention after the global financial crisis of 2007–2009. Although engagement more ethical activities for has been a legitimate social expectation, impact it on performance appears to be unclear. We examine whether ethics-related disclosures can help create liquidity by conducting textual analysis hand-collected bank annual reports unearth i...

Government mandates to disclose information are a standard response to problems of asymmetric information. We examine recent major U.S. regulations issued between 2008 and 2013 to identify disclosure mandates and look for quantitative assessments of their effectiveness in improving comprehension. We also reviewed the retrospective regulatory review reports of four federal agencies – prepared pu...

This study investigates whether objective self-report measures of personality are better regarded as sources of factual information about the self (i.e., as self-disclosures), or as ways to instruct others about how one is to be regarded (i.e., as self-presentations). The two per­ spectives were compared by testing the unique, divergent predictions each made about the kinds of personality varia...