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On the (ir)relevance of fee structures in certification
Pollrich, Martin; Strausz, Roland - 2023
mitigate restrictions on the fee dimension. While restrictions on fee structures do affect market transparency, it has no …
Persistent link: https://www.econbiz.de/10014478467
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Publicity of debate and the incentive to dissent : evidence from the US federal reserve
Meade, Ellen E. (contributor); Stasavage, David (contributor) - 2004 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001925542
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Disclosure and subsequent innovation : evidence from the patent depository library program
Furman, Jeffrey L.; Nagler, Markus; Watzinger, Martin - 2019
How important is information disclosure through patents for subsequent innovation? To answer this question, we examine the expansion of the USPTO Patent Library system after 1975. Before the Internet, patent libraries gave inventors access to patent documents. We find that after patent library...
Persistent link: https://www.econbiz.de/10011976081
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Mandatory financial information disclosure and credit ratings
Vanhaverbeke, Steven; Balsmeier, Benjamin; Doherr, Thorsten - 2022
When firms are forced to publicly disclose financial information, credit rating agencies are supposed to improve their risk assessments. Theory predicts such an information quality effect but also an adverse reputational concerns effect because credit analysts may become increasingly concerned...
Persistent link: https://www.econbiz.de/10013411270
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The impact of carbon disclosure mandates on emissions and financial operating performance
Downar, Benedikt; Ernstberger, Jürgen; Reichelstein, Stefan - 2020
We examine whether a disclosure mandate for greenhouse gas emissions creates stakeholder pressure for firms to subsequently reduce their emissions. For UK-incorporated listed firms such a mandate was adopted in 2013. Using a difference-in-differences design, we find that firms affected by the...
Persistent link: https://www.econbiz.de/10012267140
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Qualitative information disclosure : is mandating additional tax information disclosure always useful?
Bilicka, Katarzyna; Casi-Eberhard, Elisa; Seregni, Carol; … - 2021 - This draft: April 2021
qualitative tax transparency leads to intended outcomes using, as an exogenous shock, the 2016 UK reform that mandated the …
Persistent link: https://www.econbiz.de/10012534611
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Tax strategy disclosure : a greenwashing mandate
Bilicka, Katarzyna; Casi-Eberhard, Elisa; Seregni, Carol; … - 2022 - This version: 27.04.2022
Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...
Persistent link: https://www.econbiz.de/10013268011
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Tax strategy disclosure : a greenwashing mandate?
Bilicka, Katarzyna; Casi-Eberhard, Elisa; Seregni, Carol; … - 2024 - This version: 08.10.2024
We investigate the effects of a qualitative tax disclosure mandate aimed at improving tax transparency and compliance …
Persistent link: https://www.econbiz.de/10015108225
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Effects of increased transparency on political divides and MP behavior: Evidence from televised question hours in the Finnish Parliament
Nieminen, Jeremias; Simola, Salla; Tukiainen, Janne - 2023
We study the causal effects of increasing the transparency of parliamentary speeches on polarization and other types of … increased transparency and left-right polarization but that the presence of TV cameras can fuel other political divides and … behavior. Our results regarding higher attendance suggest that transparency may increase politicians' effort. …
Persistent link: https://www.econbiz.de/10014551629
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Effects of increased transparency on political divides and MP behavior : evidence from televised question hours in the Finnish Parliament
Nieminen, Jeremias; Simola, Salla; Tukiainen, Janne - 2023
We study the causal effects of increasing the transparency of parliamentary speeches on polarization and other types of … increased transparency and left-right polarization but that the presence of TV cameras can fuel other political divides and … behavior. Our results regarding higher attendance suggest that transparency may increase politicians' effort. …
Persistent link: https://www.econbiz.de/10014372746