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We explore how information exposure, specifically information transmission within organizations, facilitates companies' roles as corporate citizens. We study whether US firms' business networks with China and Italy become their information advantage, and examine whether firms use relevant...
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We explore how information exposure, specifically information transmission within organizations, facilitates companies' roles as corporate citizens. We study whether US firms' business networks with China and Italy become their information advantage, and examine whether firms use relevant...
Persistent link: https://www.econbiz.de/10013342584
Within the U.K.'s proactive financial-reporting-enforcement regime, we examine the effect of increased regulatory scrutiny on equity values. We find that a fourfold increase in the likelihood of regulator-initiated reviews of financial reports reduces equity values by 1.3% on average. Reductions...
Persistent link: https://www.econbiz.de/10012902858
We examine the real effects of mandatory-social-responsibility disclosures, which require SEC-registered mine owners to include their mine-safety records in their financial reports. These safety records are already publicly available elsewhere, which allows us to isolate and estimate the...
Persistent link: https://www.econbiz.de/10012970769
I examine whether auditors generalize their knowledge across different clients (cross-client learning) to prevent data breaches. I focus on two audit mistakes. One relates directly to data breaches, and the other is severe restatements (indirect experiences strongly related to auditors’...
Persistent link: https://www.econbiz.de/10013251051
We explore how information exposure, specifically information transmission within organizations, facilitates companies’ roles as corporate citizens. We study whether US firms’ business networks with China and Italy become their information advantage, and examine whether firms use relevant...
Persistent link: https://www.econbiz.de/10013244477