An empirical investigation on disclosure about mobile banking on bank websites

Abstract

Purpose The purpose of this paper is to identify the level of disclosure about mobile banking (MB) on bank websites. Design/methodology/approach The study sample comprises Brazilian and American banks, and the authors employed both quantitative and qualitative approaches to analyze the data. An index of 14 items was used to measure levels of disclosure. The quantitative stage involved descriptive analysis of disclosure levels, which was associated with other variables through the application of multivariate regression analysis. The qualitative stage involved a content analysis technique. Findings The statistical analysis indicated that size and country were significant explanatory variables for the level of information disclosed on bank websites. American banks disclosed more information about MB on their websites than Brazilian banks. Originality/value In the approach, using elements of voluntary disclosure theories, the authors expect to provide insights on how to increase MB information for potential users through a low-cost mechanism, web-based disclosure.

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