We exploit the introduction of the Payment Practices Disclosure Regulation in the United
Kingdom (UK) to examine the effects of mandating disclosure of customer‐supplier payment …

Using a price-theoretic framework, we derive and empirically test a fundamental demand
force shaping firms' public disclosure decisions. Our framework suggests that the number of …

This study explores the role of disclosures in facilitating coordinated innovation between
supply chain partners. We argue that disclosures related to product development, referred to …

We examine firms' voluntary disclosures of innovation under technology coopetition,
focusing on technology standard setting organizations (SSOs). Technology coopetition is …

We study firms' decisions to withhold loan covenant details by focusing on a unique
disclosure-related cost. Prior research documents the prevalence of tight initial covenants …

This study tests the hypothesis that firms with climate-related metrics in their executive pay
promote emissions outsourcing to their supply chain. I find that firms with climate-linked pay …

Reliance on global outsourcing has become an economic imperative for many major
corporations worldwide, but at the same time, it has brought substantial risks and …

This paper examines the cascade effect of climate-related information over global supply
chains. Our tests rely on a wide international sample of customer-supplier pairs and exploit …

Firms struggle to credibly communicate privately with other firms, which leads them to rely on
public disclosure to share information. Although public disclosure alleviates the credibility …

The level at which listed firms in Nigeria disclose voluntary information is at an increasing
rate yearly. This therefore, led to this research as to what factors influence this voluntary …