TEMPORARY REMOVAL: Real effects of disclosure regulation on voluntary disclosers
Sign Up to like & getrecommendations! Published in 2021 at "Journal of Accounting and Economics"
DOI: 10.1016/j.jacceco.2021.101390
Abstract: Abstract I study whether mandated reporting generates real effects for firms that already voluntarily disclose the mandated information. My setting is a regulation requiring firms to disclose greenhouse gas emissions (GHGE). I find that firms… read more here.
Keywords: regulation; real effects; voluntary disclosers; temporary removal ... See more keywords