This monograph provides an in-depth analysis of the evolution of banking disclosure over the past few decades, highlighting its impact on banks' behaviours and investors' decision-making. The banking sector is the most regulated and scrutinized due to its vital role in supporting economic growth through lending and holding household savings. Banks attract the attention of various stakeholders who seek a stable financial system. Despite these external monitoring mechanisms, the industry has faced significant challenges, including the 2008 financial crisis and various scandals and frauds, which stemmed from poor governance and earnings management practices. These events eroded public trust in the banking system, prompting stricter regulations to safeguard financial stability. In response, regulators began prioritizing transparency through more timely and accurate reporting and  comprehensive disclosure of banks' financial performance and risk exposure, particularly concerning loan portfolios. Enhanced supervision tools were introduced to require more detailed reports. Disclosure became crucial in promoting transparency, as opacity was seen as a major factor in deepening the 2008 crisis. The increased emphasis on disclosure aimed to provide a clearer picture of banks' financial health, helping to prevent future crises and ensuring more reliable information for investors.