... 07 2023 28 07 2023 2024 accounting standards uniformity comparability disclosure regulation resource allocation We thank helpful comments from Judson Caskey (editor), two anonymous referees, Rick Antle, Peter Bogetoft, Jonathan Bonham, Jeremy Bertomeu (discussant...

... by the Consumer Financial Protection Bureau in 2015. We find that inexperienced borrowers (first-time home buyers) pay significantly lower interest rates after the disclosure regulation than experienced borrowers (repeat buyers), suggesting that simplifying these disclosures reduces mortgage interest costs...

... with them. ¹ accounting standards dynamic voting investments disclosure regulation political economy Accounting is a political as well as economic institution. These two aspects co-evolve through a feedback loop. Accounting standards generate economic consequences...

... School, Department of Accounting, London, U.K. Editor's note: Accepted by Christi A. Gleason. 1 11 2020 1 12 2021 real effects disclosure regulation private disclosure mandatory disclosure country-by-country reporting tax transparency tax avoidance tax havens...

... heterogeneity in drinking water sources and the content of firm disclosures further substantiate my inferences and mitigate endogeneity concerns. These findings suggest that disclosure regulation for oil and gas firms affects housing collateral values, thereby impacting the mortgage market. JEL...

...Richard A. Cazier; Jeff L. McMullin; John S. Treu ABSTRACT Although formal guidance instructs firms to avoid issuing lengthy and boilerplate risk factor disclosures, regulators and users of financial statements note these disclosures are excessively long and boilerplate. The persistence...

... in cash flow hedging activities. Future work can advance this literature by examining other economic consequences of SFAS 161. A comprehensive evaluation of a disclosure regulation requires understanding its consequences, not only for disclosing firms, but also other institutions as well. One...

... 2020 related-party transactions disclosure regulation real consequences implied cost of capital corporate governance RPT governance SEC valuation The SEC's mandatory requirement on RPT governance reflects the continuous efforts of the SEC to encourage firms to provide more transparent...

... of Business. Editor's note: Accepted by Bin Ke. July 2011 June 2014 2015 earnings reconciliation U.S. cross-listing disclosure regulation IFRS Form 20-F reconciliation On November 15, 2007, the U.S. Securities and Exchange...