Reporting
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Hope for a New Paradigm | Sustainability Reporting
By Teresa Ko
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Institutional Investors’ Views and Preferences on Climate Risk Disclosure
Financial market efficiency relies on timely and accurate information regarding firms’ risk exposures.
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A Theory of Financial Media
In this paper we aim to better understand the economic role of financial journalists.
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Addressing the Auditor Independence Puzzle: Regulatory Models and Proposal for Reform
Auditors play a major role in corporate governance and capital markets by creating trust on public investors and reducing the risk of fin
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Firms’ Rationales for CEO Duality: Evidence from a Mandatory Disclosure Regulation
CEO duality – the practice of combining the roles of the CEO and chairman of the board – has been the topic of one of the longest debates
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Which Related Party Transactions Should Be Subject to Ex Ante Review? Evidence from Germany
With its rules on related party transactions (RPTs), the amended EU Shareholder Rights Directive introduces a novel ex ante review of sus
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