Corruption Disclosure in Banking: Insights from the Literature

Pablo Andrés (), Salvatore Polizzi (), Enzo Scannella () and Nuria Suárez ()
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Pablo Andrés: Universidad Autónoma de Madrid and ECGI
Salvatore Polizzi: University of Palermo
Enzo Scannella: University of Palermo
Nuria Suárez: Universidad Autónoma de Madrid

Chapter Chapter 5 in Creating Value and Improving Financial Performance, 2023, pp 119-133 from Palgrave Macmillan

Abstract: 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.

Keywords: Disclosure; Banking; Corruption; G21; M14; M41 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:pal:pmschp:978-3-031-24876-4_5

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DOI: 10.1007/978-3-031-24876-4_5

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