Recent advancements in technology have resulted in more sophisticated employee monitoring systems. We study the impact of a technology-enabled advanced monitoring system deployed by the National Basketball Association and explore whether it serves a decision-facilitating role and/or a...

Climate risk disclosures originated as part of more general sustainability disclosure frameworks but now plays a prominent role in the evolution of mandated sustainability disclosures. This chapter explores the evolution of climate risk disclosure guidance and how it increasingly reflects the...

Credit rating agencies (CRAs) have considerable privileged access to corporate management and are therefore a potentially important source of information to the equity market. We study how stock analysts incorporate bond ratings in their earnings forecasts. We develop an economic framework for...