Disclosure in Banking: The Role of Financial Reporting in Bank Behaviors and Investor Decision-Making

Disclosure represents an evergreen topic in banking since it allows breaking down the opacity of the so-called “black box” banks. The recent failures of Silicon Valley Bank and Credit Suisse in March 2023 have reignited discussions about the role played by banking disclosure and its link to transparency, financial stability, and competition. Given these premises, this book comprehensively explains how banking disclosure has evolved in the last decades, shaping banks’ behaviors and mainly in...