Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 10 of 10 for “"Disclosure regulation"”.
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Enforcement policy, disclosure regulation, and investment efficiency
The optimal enforcement policy of disclosure regulation remains debated. Some regulators argue for targeting serious violations alone, while others advocate pursuing even the smallest infractions. This paper develops an analytical model to examine how a chosen enforcement policy affects a firm's …
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SPILLOVER EFFECT OF DISCLOSURE REGULATION: EVIDENCE FROM AUDIT REPORT CHANGES IN THE U.K
… 700 (UK and Ireland), from firms subject to the regulation (i.e., Premium companies listed on the London Stock Exchange (LSE)), to firms not subject to it (i.e., those listed on the Alternative Investment Market (AIM) of the LSE). The new regulation requires increased disclosures in three areas: …
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The Role of Market Forces and Regulation in Disclosure: Evidence from Cyber Risk Factors
… to disclose their private information and yet disclosure regulation is pervasive in practice. Using the setting of cyber risk disclosures, I speak to the debate regarding the effectiveness of both market forces and regulation in eliciting disclosure. I find that market forces (specifically, …
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The Effects of Local Government GAAP Regulation on Audit Market Concentration, Auditor Specialization, and Audit Fees
… examines the effects of financial statement disclosure regulation on auditor market concentration and audit fees. I compare auditor industry concentration rates between municipalities reporting under the Single Audit Act in the state of Michigan, which requires all local governments to follow …
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ESSAYS ON CORPORATE INNOVATION
… it investigates how innovation information disclosure affects firms’ decisions on mergers and acquisitions and cost stickiness, as well as how gender disparity affects innovation outcomes by female inventors.The first chapter (with Connie X. Mao, Xuan Tian, Chi Zhang) studies the effects of …
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Essays in Macroeconomics
… second, the role of intangible capital and disclosure regulation in shaping firm financing decisions, output, and productivity (third chapter). The first chapter investigates how the increase in female labor force participation in the last fifty years has impacted the volatility of …
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What is the interplay between auditing and regulatory investigations? Evidence from the municipal bond market
Submission published under a 24 month embargo labeled 'Closed Access', the embargo will last until 2024-05-01
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Corporate environmental transparency in China
… of environmental policies based on information disclosure. For example, the International Sustainability Standards Board (ISSB), whose objective is to develop global sustainability disclosure standards, was established at the 2021 United Nations Climate Change Conference (COP26). In …
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Three Essays in Corporate Stewardship
This dissertation consists of three essays that study how companies act as stewards of a responsible financial system. These three essays focus on three key players in the capital market respectively – institutional investors (first paper), public companies (second paper), and audit partnerships …
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Three essays on environmental and regulatory economics
… first chapter examines the effect of information disclosure policy on triggering peer effects among firms that influence their compliance decisions. The second chapter examines how environmental attitudes change with economic conditions and whether short-run changes in environmental attitudes …