Though cybersecurity risks are significant and could materially affect business operations
and the integrity of financial reporting, there is limited empirical research on the …

We investigate the impact of reporting regulation on corporate innovation activity. Exploiting
thresholds in Europe's regulation and a major enforcement reform in Germany, we find that …

We study voluntary information disclosure by oligopoly firms in a setting in which firms learn
information from asset prices to guide their production decisions. A firm that discloses …

This paper studies how a federal procurement regulation, known as the Truth in
Negotiations Act (TINA), affects the competitiveness and execution of government contracts …

We study how vertical integration shapes firms' public disclosures. Theory suggests that
firms can use public disclosure to coordinate with supply chain partners and predicts a …

This study empirically examines the determinants and consequences of firms' issuance of
sales/production reports. Our findings demonstrate that firms choose to issue these reports …

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 …

We study voluntary information disclosure by oligopoly firms in a setting in which firms learn
information from asset prices to guide their production decisions. A firm that discloses …

This paper presents a unifying model of disclosure in the presence of competitors and
supply market reliance to examine the role of multisegment operations on disclosure choice …

A persistent question in industrial organization is whether regulations restricting price
discrimination in input markets can promote efficiency. Despite the extensive study of the …