... study. Primary data was collected by interviewing two fraud risk managers at the card issuer, while secondary data was collected by gathering all investor reports released from 2015 to 2019 by the financial institution. All data were submitted to content analysis and further analyzed using Mendelow’s...

.../methodology/approach The authors have used the content analysis to identify the levels of anti-corruption disclosure in the banks’ annual reports. They have also used the two-steps generalized method of moments (GMM) regression applied to dynamic panel data analysis to examine the effect of the anti...

... performance. Design/methodology/approach This study uses in the first stage the content analysis to explore the extent of anti-bribery disclosure in the annual reports of the banks. In the second stage, the dynamic panel two-step robust system has been applied to study the impact of the anti-bribery...