performance of the treated firms, despite the significant carbon footprint reduction following the disclosure mandate. …We examine whether a disclosure mandate for greenhouse gas emissions creates stakeholder pressure for firms to … findings provide no indication that the disclosure requirement led to a significant deterioration in the financial operating …

We show the importance of emission disclosure for climate policies in a DSGE model for the euro area. A low … underestimation of emissions from fossil energy firms (imperfect disclosure) provides them with too much funding. While improving … disclosure in isolation has limited effects, it proves most beneficial in connection with higher carbon taxes: Improving …

calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we …, with CbCRs prepared by bank groups from the United Kingdom and Germany being the most transparent. Inconsistencies in …

Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax … disclosure leads to intended outcomes, using, as an exogenous shock, the 2016 UK reform that required the disclosure of tax … tax strategy report - significantly increase the volume, but not the quality, of tax strategy disclosure in the annual …

investigates this strategic use of vagueness in voluntary disclosure and asks whether there is scope for policy to improve … sophistication. Imposing precise disclosure leads to more easily interpretable messages, but results in fewer sender types disclosing … at all. Since non- disclosure also systematically misleads naive receivers, the welfare implications of imposing …

Firms are facing progressively more stringent tax disclosure requirements. In this paper, we examine whether increased … disclosure of a tax strategy for firms above a certain size threshold. We find that firms that have to publish a separate tax … strategy report significantly increase their voluntary tax disclosure in the annual reports, but we show no widespread effect …

How important is information disclosure through patents for subsequent innovation? To answer this question, we examine … regions. Additional analyses suggest that the disclosure of technical information is the mechanism underlying this effect … provide evidence that disclosure plays an important role in cumulative innovation. …

bank headquarter locations in a cross-country comparison to investigate whether a decentralised geographical structure …