CRC/TRR 266/2: Determinants of Mandatory Disclosure (SP A01)

Ulf Brüggemann (A01) 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 critical to comprehend what drives financial transparency in corporations. A01 will inform other CRC projects and the academic community at large via the Open Science Data Center (C02) 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.