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This paper investigates the impact of disclosure regulation on import competition. Using the segment disclosure … regulation (SFAS 131) as a plausibly exogenous shock that increases the supply of mandatory information about U.S. product … uncertainty is more beneficial. In addition, I provide evidence that the segment disclosure regulation generates negative …
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On March 23, 2022, the SEC proposed that firms publicly disclose their cybersecurity incidents within four days of discovery. In the U.S., state-level data breach disclosure laws require firms to disclose the occurrence of a data breach, with some mandating disclosure within a deadline while...
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