Recent disclosure regulations require firms to disclose more information. Evaluating disclosure regulations requires … for firms. However, when the information firms disclose affects the information analysts provide, disclosure regulations … may change the information that firms obtain from analysts. This study examines the effects of disclosure regulations on …

This paper studies whether and how mandatory nonfinancial disclosure affects firms’ real decisions. I exploit a … disclosure regulation enacted in California, which mandates that firms disclose how they conduct due diligence to address their … rights performance improves following the regulation. The effects are stronger when firms face greater pressure from non …

performance of the treated firms, despite the significant carbon footprint reduction following the disclosure mandate. …We examine whether a disclosure mandate for greenhouse gas emissions creates stakeholder pressure for firms to … findings provide no indication that the disclosure requirement led to a significant deterioration in the financial operating …

We examine how mandatory disclosure of greenhouse gas (GHG) emissions influences companies' emission levels. We … central register already before the disclosure mandate. …

We examine whether mandatory disclosure of greenhouse gas (GHG) emissions influences companies' GHG emission levels. We … identify the disclosure effect by exploiting a mandate requiring UK-incorporated listed companies to disclose information on …

performance of the treated firms, despite the significant carbon footprint reduction following the disclosure mandate. …We examine whether a disclosure mandate for greenhouse gas emissions creates stakeholder pressure for firms to … findings provide no indication that the disclosure requirement led to a significant deterioration in the financial operating …

2016 disclosure rule to conduct difference-in-differences and regression discontinuity tests. We document increases in …