HOW DO YOU DISCLOSE? SOME EVIDENCE ON IT GOVERNANCE AND PERFORMANCE IN EUROPEAN BANKING SYSTEM

Abstract

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.

Keywords

• it governance
• it governance disclosure
• it governance transparency
• banks’ performance
• corporate governance