We consider a disclosure game between a seller and a buyer. The seller knows the quality of a good, while the buyer …

Regulatory information disclosure is an important measure to enhance government transparency and law enforcement … credibility. Studies mainly focus on ex-post disclosure and affirm its positive effects. However, ex-ante disclosure of regulatory … controversial in practice. This paper leverages the differential timing of disclosure of on-site inspections by the China Securities …

Public disclosure laws on politicians' outside income aim to enhance electoral accountability, but their effects remain … unclear and may backfire. Using a German disclosure reform, administrative tax data, and a difference-in-difference design, we … show that MPs increased their outside income after public disclosure. We find suggestive evidence that the effect is driven …

Carbon information disclosure is crucial for combating climate change, but firms often face cost and market constraints … influence on corporate carbon information disclosure. We find that green underwriters significantly improve disclosure levels … intermediaries in promoting carbon disclosure and introduces new applications for textual analysis in this area. …

This study aims to assess the disclosure extent and quality, as well as the percentage of audited reports, of the … Brazilian companies listed on the IBOVESPA stock exchange index and explore some factors that influence disclosure quality. A … dimension. Multiple linear regression was used to assess the relationship between the disclosure quality index and being audited …