Disclosure regulation: past, present, and future

S.P. Kothari, Liandong Zhang and Luo Zuo

Chapter 10 in Handbook of Financial Decision Making, 2023, pp 215-234 from Edward Elgar Publishing

Abstract: This monograph provides an overview of the theories of disclosure regulation and recent developments in the disclosure regulation literature. We organize our discussion around three basic questions. First, why do we need to regulate corporate disclosure in the financial market? Second, which theories explain the current state of disclosure regulation? Third, what are the economic consequences of disclosure regulation? In exploring the third question, we discuss several examples of disclosure regulation related to information production, dissemination, and presentation. Then, we provide an overview of the current debate on mandating environmental, social and governance (ESG) disclosure and reporting. Finally, we conclude by discussing emerging issues of disclosure regulation and potential avenues for future research.

Keywords: Business and Management; Economics and Finance (search for similar items in EconPapers)
Date: 2023
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