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Neue Veröffentlichung zum Thema "Transparency Regulation" im Schmalenbach Business Review

07.01.2019

In der Accounting-Zeitschrift "Schmalenbach Business Review" wird der Forschungsbeitrag "Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence" von Prof. Sellhorn in Zusammenarbeit mit Prof. Kathraina Hombach erscheinen.

Die Autoren diskutieren den Einfluss von Offenlegungsrichtlininen auf das Verhalten von Firmen. Das Abstract zu dem Paper lautet wie folgt: "This paper discusses targeted transparency regulation by securities regulators: corporate disclosure regulation aimed at nudging firms towards changing their business activities in socially desirable ways. Using Corporate Social Responsibility disclosures and other prominent examples, we first document disclosure regulators’ public policy objectives. Based on a framework that develops the causal chain linking a disclosure mandate to the desired corporate action, we review empirical evidence on the effectiveness of targeted transparency implemented via securities regulation. The paper concludes with a discussion of opportunities and challenges for future research in this area."


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