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Real Effects of Disclosure Regulation : Evidence from U.S. Import Competition
Yang, Yucheng (John) - 2020
This paper investigates the impact of disclosure regulation on import competition. Using the segment disclosure … markets, I uncover an increase in U.S. import competition at the industry level. Consistent with foreign competition, the … effect is more pronounced in industries with high labor intensity and in industries with low competition, where foreign firms …
Persistent link: https://www.econbiz.de/10012847679
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ESG disclosure regulation : in search of a relationship with the countries' competitiveness
Plastun, Alex; Makarenko, Inna; Kravchenko, Olena; … - In: Problems and perspectives in management : PPM ; … 17 (2019) 3, pp. 76-88
Persistent link: https://www.econbiz.de/10012158928
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Shareholder Voting : A Complementary Mechanism to Mandatory Disclosure Regulation
Mukhopadhyay, Tathagat - 2020
We offer that, when regulators require firms to obtain stakeholder approval of a corporate decision through voting on a resolution, firms disclose additional information that is needed for stakeholders to understand the optimal nature of the proposal and to vote in favor of it. We suggest that...
Persistent link: https://www.econbiz.de/10012826813
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Lobbying and Uniform Disclosure Regulation
Friedman, Henry L. - 2016
This study examines the costs and benefits of uniform accounting regulation in the presence of heterogeneous firms who can lobby the regulator. A commitment to uniform regulation reduces economic distortions caused by lobbying by creating a free-rider problem between lobbying firms at the cost...
Persistent link: https://www.econbiz.de/10013008047
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ESG Disclosure Regulation : In Search of a Relationship with the Countries Competitiveness
Plastun, Oleksiy - 2019
This paper is devoted to the investigation of environmental, social and governance (ESG) disclosure regulation process and its possible connection with countries' competitiveness as an integral part of countries' Corporate Social and Environmental Responsibility (CSER) poliсy. ESG disclosure...
Persistent link: https://www.econbiz.de/10012862076
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The Cost of Disclosure Regulation : Evidence from D&O Insurance and Nonmeritorious Securities Litigation
Donelson, Dain C. - 2018
This study examines whether the required disclosure of directors' and officers' (D&O) insurance premiums leads to nonmeritorious securities litigation. Our research setting uses a proprietary D&O insurance database that includes New York and non-New York firms, combined with the fact that New...
Persistent link: https://www.econbiz.de/10012928943
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Toward a Positive Theory of Disclosure Regulation : In Search of Institutional Foundations
Bertomeu, Jeremy; Cheynel, Edwige - 2013
This article develops a theory of standard-setting in which accounting standards emerge endogenously from an institutional bargaining process. It provides a unified framework with investment and voluntary disclosure to examine the links between regulatory institutions and accounting choice....
Persistent link: https://www.econbiz.de/10014040115
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Consequences of Gaap Disclosure Regulation : Evidence from Municipal Debt Issues
Baber, William R.; Gore, Angela K. - 2012
We compare characteristics of municipal debt issues in states that mandate GAAP for municipalities with issues in states that impose no annual financial disclosure requirements. Cross-sectional comparisons indicate that the use of public (versus private) debt is greater, and municipal debt costs...
Persistent link: https://www.econbiz.de/10014026618
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Credibility of Managerial Forecast Disclosure - Game Theory and Regulative Implications
Dobler, Michael - 2005
Managerial forecast disclosure has gained increasing interest. Besides voluntary publication, managers are more and more obliged to disclose forecasts by recent accounting regulation. This acknowledges the common proposition that forecasts were exceptionally relevant and decision useful...
Persistent link: https://www.econbiz.de/10014029329
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The Capital Market Effects of Centralizing Regulated Financial Information
Sran, Gurpal - 2020
We study the relation between the centralization of regulated financial information, information asymmetry, and capital market liquidity. Specifically, we exploit the staggered implementation of digital storage and access facilities (called Officially Appointed Mechanisms, or OAMs) for regulated...
Persistent link: https://www.econbiz.de/10012825693