ORCID: https://orcid.org/0000-0003-2184-0968
(2015):
Recognition versus Disclosure of Fair Values.
In: Accounting Review, Bd. 90, Nr. 6: S. 2411-2447
Abstract
This paper discusses targeted transparency regulation by securities regulators: corporate disclosure regulation aimed at nudging firms towards changing their business activities in socially desirable ways. Using Corporate Social Responsibility disclosures and other prominent examples, we first document disclosure regulators’ public policy objectives. Based on a framework that develops the causal chain linking a disclosure mandate to the desired corporate action, we review empirical evidence on the effectiveness of targeted transparency implemented via securities regulation. The paper concludes with a discussion of opportunities and challenges for future research in this area.
Dokumententyp: | Zeitschriftenartikel |
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Fakultät: | Betriebswirtschaft > Institut für Rechnungswesen und Wirtschaftsprüfung |
Themengebiete: | 300 Sozialwissenschaften > 330 Wirtschaft |
ISSN: | 0001-4826 |
Sprache: | Englisch |
Dokumenten ID: | 104978 |
Datum der Veröffentlichung auf Open Access LMU: | 24. Jul. 2023, 14:26 |
Letzte Änderungen: | 24. Jul. 2023, 14:26 |