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 August 2016

Corporate Governance Changes As a Signal: Contextualizing the Performance Link

Promoting ?good? corporate governance has become an important concern. One result has been the creation of indexes that purport to measure the quality of a firm?s corporate governance structure. Prior scholarship reports a positive...

Merritt Fox | Ronald Gilson | Darius Palia
01 September 2014

Strategic News Releases in Equity Vesting Months

We find that CEOs release 20% more discretionary news items in months in which they are expected to sell equity, predicted using scheduled vesting months. These vesting months are determined by equity grants made several years prior,...

Alex Edmans | Luis Goncalves-Pinto | Yanbo Wang | Moqi Groen-Xu
01 August 2013

Listed Companies' Engagement with Diversity: A Multi-Jurisdictional Study of Annual Report Disclosures

The paper reports the findings of a multi-jurisdictional study on companies? reporting of diversity practices at board level and below. It involved a review of the 2009, 2010 and 2011 annual reports of listed companies in Australia,...

Deirdre Ahern | Blanaid Clarke

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