IDEAS home Printed from https://ideas.repec.org/h/pal/pmschp/978-3-031-24876-4_5.html
   My bibliography  Save this book chapter

Corruption Disclosure in Banking: Insights from the Literature

In: Creating Value and Improving Financial Performance

Author

Listed:
  • Pablo Andrés

    (Universidad Autónoma de Madrid and ECGI)

  • Salvatore Polizzi

    (University of Palermo)

  • Enzo Scannella

    (University of Palermo)

  • Nuria Suárez

    (Universidad Autónoma de Madrid)

Abstract

This chapter reviews the literature focusing on corruption disclosure and describes the most important theoretical frameworks that can be adopted to examine this type of disclosure with specific reference to the banking sector. Corruption disclosure is particularly important because banks’ involvement in corruption scandals may trigger a domino effect resulting in a loss of trust in the whole financial system. In this chapter, we show that this strand of literature is mainly focused on non-financial firms, while the analysis of the banking sector has been largely neglected. Based on the main theoretical frameworks adopted in disclosure studies, we contend that the stakeholder theory, the legitimacy theory, and the signaling theory could represent important points of reference to give momentum to this promising field of research.

Suggested Citation

  • Pablo Andrés & Salvatore Polizzi & Enzo Scannella & Nuria Suárez, 2023. "Corruption Disclosure in Banking: Insights from the Literature," Palgrave Macmillan Studies in Banking and Financial Institutions, in: Paul Wachtel & Giovanni Ferri & Ewa Miklaszewska (ed.), Creating Value and Improving Financial Performance, chapter 0, pages 119-133, Palgrave Macmillan.
    • Handle: RePEc:pal:pmschp:978-3-031-24876-4_5
    DOI: 10.1007/978-3-031-24876-4_5
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Keywords

    Disclosure; Banking; Corruption;
    All these keywords.

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:pmschp:978-3-031-24876-4_5. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.