YEARS is the number of years the participant works in banking; NR_FIRMS is the number of firms the participant has granted a credit; NR_ADV is the number of private investors the participant has provided advice; AGE is the age of the participant (1 = <30, 2 = 30-40, 3 = 41-50, 4 = 51-60, 5 = >60); GENDER is the gender of the participant (1 = male, 2 = female); POSITION is the position of the participant within the bank (1 = board member, 2 = other); ACC_EXPERT is the self-assessed financial accounting knowledge on a seven-point Likert scale; AUD_EXPERT is the self-assessed auditing knowledge on a seven-point Likert scale; RISK is the self-assessed risk attitude on a seven-point Likert scale anchored at 1 = risk-averse and 7 = risk-prone; TRUST_REPORT is the self-assessed trust in annual reports on a seven-point Likert scale; TRUST_CSR is the self-assessed trust in CSRR on a seven-point Likert scale; TRUST_BOARD is the self-assessed trust in directors of companies on a seven-point Likert scale; TRUST_AUD is the self-assessed trust in auditors on a seven-point Likert scale; TRUST_TCB is the self-assessed trust in the technical control board on a seven-point Likert scale