suggest new management strategies to financial market participants relative to those based on carbon intensity. ESG disclosure … than disclosure of carbon intensity …

disclosures. Prior research questions whether the Act improved disclosure quality but generally relies on long-window tests and … treatment firms (which withheld disclosure before the Act) than for control firms. The increase in informativeness is more …

Disclosure--the practice of providing information to support decision making--has been widely mandated in public policy … consumer financial disclosure stems from lab experiments where subjects do not have competing demands on their attention or … experimental variation is designed to allow us to examine the importance of each in inhibiting effective disclosure. Despite the …

inferences based on both the data seen as well as the consumer's disclosure choices, the strategic implications of this proposal … and no personalized pricing. This result is driven by two ideas. First, consumers can use disclosure to amplify … concessions. Furthermore, whether consumer control improves consumer surplus depends on both the technology of disclosure and the …

In many industries firms can learn about new technologies from other adopters; mandatory disclosure regulations … industry to examine firms' claims that disclosure requirements expose valuable trade secrets. Our research design takes … advantage of a unique regulatory history that allows us to see complete information on chemical inputs prior to disclosure …

This paper analyzes how corporate disclosure has been reshaped by machine processors, employed by algorithmic traders … quantify qualitative information from disclosure and news, this study is the first to identify and analyze the feedback effect … on corporate disclosure decisions, i.e., how companies adjust the way they talk knowing that machines are listening …

gas emissions disclosure in all public firms. Consistent with our theory, we find that firms in the UK receive lower CSR … mandatory disclosure requirements. We also perform a number of robustness checks and explore the interaction between oversight …

This essay reviews the theoretical and empirical literature on quality disclosure and certification. After comparing … quality disclosure with other quality assurance mechanisms and describing a brief history of quality disclosure, we address … government mandate disclosure? and (iii) Do certifiers necessarily report unbiased and accurate information? We further review …