failure and persistence. In the first essay, hypotheses are developed on the unintended consequences of patenting. Disclosure … domains—and suggests that hazards of disclosure also varies with this breadth. Finally, the third essay examines the effects …

This paper examines how one firm’s commitment to provide more public disclosure affects other firms’ disclosure … practices in subsequent periods. I develop an investor demand-driven explanation for why and when firms adopt the disclosure … by which one firm’s greater disclosure creates demand pressure for the other firm to follow. Using market risk …

public policies encouraging firms to adopt environmental management systems. Mandatory disclosure rules offer the potential … so, a mix of mandatory disclosure rules, NGO auditing and environmental management systems may be needed to induce full … environmental disclosure. …

firms with poor disclosure of their green performance. Thus, the betas of this factor could be a useful tool for investors …

initiatives under way to address the disclosure of climate-related financial risks, focusing on the main international work …

This dissertation examines the relation between reported financial performance and qualitative disclosure in the … research and development (R&D) disclosure setting. While the influence of performance on firms? disclosure decisions is a … fundamental issue in the accounting literature, prior studies generally focus on how performance relates to the disclosure of …