HOW DO YOU DISCLOSE? SOME EVIDENCE ON IT GOVERNANCE AND PERFORMANCE IN EUROPEAN BANKING SYSTEM
This paper examines the evolution of the attention paid by a sample of EU banks on IT governance. We propose an analysis based on IT public disclosure to contribute to the less explored strand of literature on IT governance transparency. We explore if the attention paid by banks to this topic has gr...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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World Scientific Publishing
2019-06-01
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| Series: | Journal of Financial Management, Markets and Institutions |
| Subjects: | |
| Online Access: | http://www.worldscientific.com/doi/epdf/10.1142/S2282717X19400024 |
| _version_ | 1819174967468621824 |
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| author | IDA CLAUDIA PANETTA SABRINA LEO FABRIZIO SANTOBONI GIANFRANCO VENTO |
| author_facet | IDA CLAUDIA PANETTA SABRINA LEO FABRIZIO SANTOBONI GIANFRANCO VENTO |
| author_sort | IDA CLAUDIA PANETTA |
| collection | DOAJ |
| description | This paper examines the evolution of the attention paid by a sample of EU banks on IT governance. We propose an analysis based on IT public disclosure to contribute to the less explored strand of literature on IT governance transparency.
We explore if the attention paid by banks to this topic has grown after the crises and if the greater importance ascribed to IT governance is due to the Supervisors’ pressure or the value-driven decisions. In particular, we test if, as for other corporate governance mechanisms, there is a verifiable linkage between IT governance (disclosure) and banks’ performance. |
| first_indexed | 2024-12-22T20:47:23Z |
| format | Article |
| id | doaj.art-ad8c10fa86314901b289207c3715a368 |
| institution | Directory Open Access Journal |
| issn | 2282-717X |
| language | English |
| last_indexed | 2024-12-22T20:47:23Z |
| publishDate | 2019-06-01 |
| publisher | World Scientific Publishing |
| record_format | Article |
| series | Journal of Financial Management, Markets and Institutions |
| spelling | doaj.art-ad8c10fa86314901b289207c3715a3682022-12-21T18:13:10ZengWorld Scientific PublishingJournal of Financial Management, Markets and Institutions2282-717X2019-06-01711940002-11940002-3610.1142/S2282717X1940002410.1142/S2282717X19400024HOW DO YOU DISCLOSE? SOME EVIDENCE ON IT GOVERNANCE AND PERFORMANCE IN EUROPEAN BANKING SYSTEMIDA CLAUDIA PANETTA0SABRINA LEO1FABRIZIO SANTOBONI2GIANFRANCO VENTO3Sapienza University of Rome, ItalySapienza University of Rome, ItalySapienza University of Rome, ItalyRegent’s University London, UKThis paper examines the evolution of the attention paid by a sample of EU banks on IT governance. We propose an analysis based on IT public disclosure to contribute to the less explored strand of literature on IT governance transparency. We explore if the attention paid by banks to this topic has grown after the crises and if the greater importance ascribed to IT governance is due to the Supervisors’ pressure or the value-driven decisions. In particular, we test if, as for other corporate governance mechanisms, there is a verifiable linkage between IT governance (disclosure) and banks’ performance.http://www.worldscientific.com/doi/epdf/10.1142/S2282717X19400024it governanceit governance disclosureit governance transparencybanks’ performancecorporate governance |
| spellingShingle | IDA CLAUDIA PANETTA SABRINA LEO FABRIZIO SANTOBONI GIANFRANCO VENTO HOW DO YOU DISCLOSE? SOME EVIDENCE ON IT GOVERNANCE AND PERFORMANCE IN EUROPEAN BANKING SYSTEM Journal of Financial Management, Markets and Institutions it governance it governance disclosure it governance transparency banks’ performance corporate governance |
| title | HOW DO YOU DISCLOSE? SOME EVIDENCE ON IT GOVERNANCE AND PERFORMANCE IN EUROPEAN BANKING SYSTEM |
| title_full | HOW DO YOU DISCLOSE? SOME EVIDENCE ON IT GOVERNANCE AND PERFORMANCE IN EUROPEAN BANKING SYSTEM |
| title_fullStr | HOW DO YOU DISCLOSE? SOME EVIDENCE ON IT GOVERNANCE AND PERFORMANCE IN EUROPEAN BANKING SYSTEM |
| title_full_unstemmed | HOW DO YOU DISCLOSE? SOME EVIDENCE ON IT GOVERNANCE AND PERFORMANCE IN EUROPEAN BANKING SYSTEM |
| title_short | HOW DO YOU DISCLOSE? SOME EVIDENCE ON IT GOVERNANCE AND PERFORMANCE IN EUROPEAN BANKING SYSTEM |
| title_sort | how do you disclose some evidence on it governance and performance in european banking system |
| topic | it governance it governance disclosure it governance transparency banks’ performance corporate governance |
| url | http://www.worldscientific.com/doi/epdf/10.1142/S2282717X19400024 |
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