Reporting

Working Paper

01 December 2015

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

This paper discusses the empirical literature on the economic consequences of disclosure and financial reporting regulation, drawing on U.S. and international evidence. Given the policy relevance of research on regulation, we...

Christian Leuz | Peter Wysocki
01 March 2019

Firms’ Rationales for CEO Duality: Evidence from a Mandatory Disclosure Regulation

Exploiting the 2009 amendments to Regulation S-K, we provide unique evidence on the first-time disclosure of the reasons firms state for combining (separating) the roles of CEO and chairman. The stated reasons support both agency...

Marc Goergen | Peter Limbach | Meik Scholz-Daneshgari

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