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

stakeholder initiatives have ultimately focused on public companies: for example, most disclosure obligations result from the … arrangements, and transparency through regular disclosure obligations. At this stage, only some generic regulatory instruments such … implications. Primarily, we propose extending sustainability disclosure requirements to private companies. Sustainability …

Using the adoption of SFAS 131, I examine the effect of segment disclosure transparency on internal capital market … managerial actions in internal capital allocation. I find that diversified firms that improved segment disclosure transparency by …