CRC-TRR 266/1: Determinants of Mandatory Disclosure (SP A01)

This project explores how mandatory financial disclosure varies across countries and over time. Financial disclosures are subject to diverse regulatory regimes. Understanding the determinants of these regimes is instrumental to understanding what drives financial transparency in corporations. We will provide fruitful input to the academic community by constructing a comprehensive panel dataset that captures the variation in regulatory disclosure regimes. By exploring this dataset for systematic patterns, the project will also provide insights on the endogenous nature of disclosure regulation and, thus, on the transparency of corporations.