This paper uses a unique setting of an unbanked industry with high information costs to study the impact of information dissemination by the government on the future growth. Specifically, the paper studies the US Marijuana industry. Marijuana is considered an illegal drug by Federal law and...

We employ an event study methodology to investigate the stock price reaction around the day of the political decision to include a country-by-country reporting obligation for EU financial institutions. We do not find significant abnormal returns for the banks affected. Sample splits according to...

The aim of the chapter is twofold. On the one hand, it explores the main features of theSustainable Finance Disclosure Regulation. On the other hand, it tries to assesswhether the Sustainable Finance Disclosure Regulation is likely to succeed inharmonising sustainability-related (i) disclosure...

The objective of this study is to examine and synthesize the existing literature on financial disclosure by financial institutions. It presents a systematic literature review of 204 studies on this topic published from 1990 to 2022. The studies were retrieved from Scopus database. In addition,...

This paper discusses the technical note on Supervision and Disclosure of Climate-Related Risks for the Sweden Financial Sector Assessment Program. Swedish banks are in general mainly exposed to the effects of climate change through loans that are collateralized by real estate properties and...