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Corporate strategy for quality GHG emissions disclosure : a systematic review

Wahyuni, Sri; Irianto, Gugus; Darmawan, Arief; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015617042

Transparency and the visibility of misconduct : evidence from esg disclosure mandates

Akyildirim, Erdinc; Gozgor, Giray; Ho, Thang; Wagner, … - 2026 - This version: February 16, 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609790

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Transparency and the visibility of misconduct : evidence from esg disclosure mandates

Akyildirim, Erdinc; Gozgor, Giray; Ho, Thang; Wagner, … - 2026

Book / Working Paper

Regulating ESG disclosure : capital allocation and investor heterogeneity

Emiris, Marina; Harris, Joanna; Koulischer, François - 2026

We study how sustainability disclosure regulation affects mutual fund flows and portfolio choices, accounting for investor heterogeneity. Guided by a model of ESG investing under uncertainty, we exploit the introduction of the European Sustainable Finance Disclosure Regulation (SFDR) as a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614830

With a grain of salt : investor reactions to uncertain news and (non)disclosure

Libgober, Jonathan; Michaeli, Beatrice; Wiedman, Elyashiv - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651761

Mandatory disclosure of investors' fossil fuel holdings

Miller, Gregory S.; Stockbridge, Douglas R.; Williams, … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651814

Observation of tax transparency reporting by Top 40 JSE-listed firms

Khanyile, Nontuthuko; Phesa, Masibulele - 2026

This study evaluates the extent and quality of tax transparency reporting among the Top 40 firms listed on the Johannesburg Stock Exchange (JSE), distinguishing between mandatory tax disclosures and voluntary transparency practices. A qualitative, disclosure-based research design was employed,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015652194

R&D expenditures and ESG disclosure

Elkemali, Taoufik - 2026

Previous research has highlighted several firm-specific determinants of ESG disclosure; however, the link with R&D activities remains largely underexplored, despite the distinctive characteristics of such investments. We argue that R&D is characterized by asset specificity, uncertainty, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015653815

The case for lobbying transparency

Zerbini, Antoine - 2026 - Version January 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665374

From disclosure to distortion : how strategic ESG disclosure shapes green innovation bubbles

Li, Meiyi; Gan, Yufei - 2026

Strategic environmental, social, and governance (ESG) disclosure practices that create favorable impressions while concealing unfavorable environmental performance have become increasingly common among corporations. This study investigates how such practices influence green technology innovation...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015664804

Wage gap disclosure in the tropics

Castro, Pablo; Felix, Mayara; Matavelli, Ieda Rodrigues; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015669144

The political economy of mandatory disclosure : a literature review

Liang, Hao; Zhang, Hanyu - 2026

Reviewing the literature on mandatory corporate disclosure from a political economy perspective, we synthesize the classic justifications for disclosure regulations while emphasizing why voluntary disclosure often fails to achieve socially efficient transparency. We also highlight how legal...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015672032

The impact of abnormal ESG on firm value : focusing on voluntary disclosure on carbon emissions

Lee, Jaehong; Kim, Suyon - 2026

Following the COVID-19 pandemic, investors' growing focus on sustainable management has increased substantially, drawing greater attention to Environmental, Social and Governance (ESG) practices. This study examines the effect of abnormal ESG investment, defined as ESG activities exceeding the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015671725

Climate risk and performance of European banks : evidence from pillar 3 disclosures

Valletta, Simone Alberto - 2026

Climate-related risks have emerged as material factors in banking. This study explores the relationship between climate risk exposure and the financial and risk performance of European banks using a single-year cross-sectional sample of significant banking groups. A key contribution is the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070007

The impact of blockchain technology adoption in enhancing transparency and accounting disclosure levels in digital financial reports : evidence from Jordanian banks

Mohammad Motasem ALrfai; Al-Kofahi, Mahmoud; … - 2026

Despite growing recognition of blockchain technology's potential to enhance traceability, verifiability, and integrity in financial reporting, empirical evidence from regulated banking environments in developing economies remains scarce. This study investigates whether blockchain adoption is...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064287

Narcissistic audit committee chairs and the quality of non-IFRS disclosures

Guan, Jinghan; Zalata, Alaa Mansour; Li, Pingli - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063539

Transparency by design : a narrative synthesis of AI disclosure, explainability, and trust in consumer-facing FinTech

Balaskas, Stefanos - 2026

Artificial intelligence is increasingly embedded in consumer-facing FinTech, but trust in AI-enabled finance depends not only on performance, but also on whether users can understand and appropriately evaluate algorithmic outputs. This review synthesizes research on AI disclosure,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064246

Climate risk disclosures and auditor expertise

Pham, Ly; Hay, David; Miihkinen, Antti; Myllymäki, … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064549

From disclosure to innovation : how publicizing pollution information shapes firms' clean technology development

Pan, Shin-Ren; Xie, Mengxi - 2026

While publicizing regulatory information, such as that on pollution, may enhance firms' compliance, its endogenous effect on innovation remains unclear. Leveraging quasi-random variation in manufacturing firms'responses to the People's Republic of China's 2014 pollution disclosure program, we...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016086660

Private equity's accountability deficit : the case for mandatory disclosure

Gordon, Jeffrey N.; Lund, Dorothy S. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016086258

The legal gray zone of proxy voting policies

Ezra, Dvir Aviam - 2026

Proxy voting policies are documents used by fiduciaries to outline how institutional shareholders use their voting power in corporate votes within their portfolio companies. These policies govern tens of trillions of dollars of assets under management (AUM) in the U.S. alone. 2 However, they...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073300

Do supplier analysts react to customers' data asset information disclosure?

Yang, Rumeng; Wu, Delin - 2026

This study examines whether customers' data asset information disclosure improves suppliers' analysts forecast accuracy. Using data from Chinese firms between 2010 and 2024, this study uses text analysis to measure the degree of data asset information disclosure. The findings suggest that more...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016093298

Disclosure of employment quality in non-financial corporate reporting

Roša, Angelina; Lace, Natalja - 2026

The aim of this study is to investigate how companies disclose quality of employment (QoE) themes in corporate non-financial reports, and how this disclosure is examined in relation to HR KPI Disclosure Maturity and Open Innovation (OI) Reporting Context. The methodological basis of the study is...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016098792

Does subindustry disclosure policy affect auditor information supply? : evidence from China

Lin, Bo; Wang, Xiaohan; Wu, Jingyang; Wu, Yibing - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015641454

Keeping in the dark with hard evidence

Bird, Daniel; Frug, Alexander - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655330

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Keeping in the dark with hard evidence

Bird, Daniel; Frug, Alexander - 2025

Book / Working Paper

54. Transparency

Sedlmeir, Johannes; Fridgen, Gilbert - 2026

This chapter presents the transparency inherent to blockchain networks as a two-sided sword. On the one hand, transparency enhances trust by allowing any participant in the blockchain network to verify transaction authorization and processing. On the other hand, the replication of data and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015642708

Unintended effects of transparency : the consequences of income disclosure by politicians

Neisser, Carina; Wehrhöfer, Nils - 2025

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015192276

Judicial transparency and trade credit financing : evidence from mass court judgment disclosure

Yang, Xin; Guan, Yirui; Lin, Xian; Yu, Xinqi - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015650489

Optimal discriminatory disclosure

Guo, Yingni; Li, Hao; Shi, Xianwen - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015179484

Readiness for mandatory climate-related disclosures : a tri-jurisdictional analysis of governance attributes in Australia, New Zealand and the United Kingdom

Moses, Olayinka; Bui, Binh; Houqe, Muhammad; Borghei, Zahra - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015358293

The power of transparency : the impact of climate information disclosure on the corporate organizational resilience

Yang, Shuning; Li, Yuanhui; Ge, Wenxia - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015650549

Risk choice and voluntary disclosure

An, Byeong-Je; Pae, Suil - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070010

Climate pledges and greenwashing : information provision does not work

Battocletti, Vittoria; Desiato, Alfredo; Romano, Alessandro - 2025

Many firms are making net-zero and carbon neutral pledges. In principle, these pledges should help consumers identify sustainable options, but often they do not correspond to meaningful actions. In response, both in the U.S. and in Europe, courts and policymakers are requiring firms to disclose...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015394252

Employee reactions to opportunistically motivated selective corporate social responsibility disclosure

Mao, Zhiping - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073910

Investor reactions to climate change disclosures : joint effects of disclosure focus and controllability

Phang, Soon-Yeow; Dharmasiri, Prabashi; Puspitasari, Dani - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463686

Mandatory disclosure and takeovers : evidence from private banks

Khan, Urooj; Nissim, Doron; Wen, Jing - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073357

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Mandatory Disclosure and Takeovers : Evidence from Private Banks

Khan, Urooj; Nissim, Doron; Wen, Jing - 2022

Book / Working Paper

Right on target : is public disclosure of non-GAAP earnings associated with M&A efficiency?

Chen, Ciao-Wei; Heflin, Frank; Ryu, Patrick W.; Wang, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463764

The ESG disclosure premium

Gao, Yumeng; Herbert, Benjamin C.; Melin, Lionel - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016072558

Cybersecurity transparency and firm success : insights from the Australian landscape

Al Amosh, Hamzeh; Khatib, Saleh F. A. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015472551

Disclosure regulations during crisis : the case of TASE after October 7th

Ezra, Dvir Aviam - 2025

Following the outbreak of a regional war, the Israeli capital markets regulator, ISA, introduced a temporary regulatory exception allowing reporting corporations traded on the Tel Aviv Stock Exchange (TASE) to postpone the filing of their quarterly reports at will. This intervention raises...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015447477

Disclosure incentives for firms in light of cross-ownership

Arya, Anil; Pfeiffer, Thomas - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073417

Mandatory ESG disclosure and firm value : a quantitative analysis of the effect of directive 2014/95/EU on firm value

Horstmann, Jan Oliver - 2025

This work offers novel insights into how the introduction of the Non-Financial Reporting Directive in the European Union in 2014 affected firm value. Based on the theoretical discourse, it seems ex-ante unclear how this ESG disclosure directive is perceived by capital markets and affects firm...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015453369

R&D disclosure and short-term investors : evidence from mandated patent disclosure

Blanco, Iván; García, Sergio J.; Wehrheim, David - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073429

Cross-border impact of the ESG disclosure mandate : evidence from foreign government procurement contracts

Kim, Yongtae; Sun, Chengzhu; Xiang, Yi; Zeng, Cheng - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073450

The transparency dilemma : how AI disclosure erodes trust

Schilke, Oliver; Reimann, Martin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015438726

Opening up about money : the unexpected benefits of personal financial disclosure

Meister, Matt; Gladstone, Joe J.; Garbinsky, Emily N. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015438741

Information disclosure and information acquisition in credit markets

Eccles, Peter; Siciliani, Paolo - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016082937

Disclosure under unawareness : an experiment

Li, Ying Xue; Schipper, Burkhard - 2025

We consider a disclosure game between a seller and a buyer. The seller knows the quality of a good, while the buyer does not. Before the buyer decides how many units to purchase, the seller can disclose verifiable information about the good. The better the information, the more the buyer is...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015405163

Business model disclosure in non-financial reporting

Bek-Gaik, Bogusława; Surowiec, Anna - 2026

"In recent years, the complexity of the business world has led to the growing demand of organizations to provide information not only on their financial performance, but also on the business model, strategy, corporate governance, and contribution to sustainability. Nonfinancial reporting can be...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015616318

Do mandatory disclosures squeeze the lemons? : the case of housing markets in India

Tandel, Vaidehi; Gandhi, Sahil; Nanda, Anupam; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015562623

Emerging from the shadows : consequences of position disclosure in corporate bankruptcy

Chen, Kevin D. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070495