after mandatory disclosure? and (ii) is gender pay equity useful to investors in predicting future operating performance …

This study investigates whether the voluntary disclosure of management earnings forecasts influences investors …

We study the reputational costs of targeted disclosure regulation – disclosure requirements aimed at policy objectives … outside of securities regulators' traditional missions. This emerging type of disclosure regulation empowers civil society to … deter firms' illicit actions. Our setting is the SEC's extraction payments disclosure rule, which requires oil and gas firms …

moderates the association between business strategy and disclosure choice. The association between strategy and disclosure also … suggests that firms make disclosure choice that aligns with their business strategies, and the alignment results in higher firm …

The relationship between GHG emissions, GHG disclosure and firm value is neither theoretically nor empirically clear … relationship between GHG emissions and GHG disclosure in the first stage and the relationship between GHG disclosure and firm value … specifies precisely the information that companies are required to provide, allowing us to split GHG disclosure into a mandatory …