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Disclosure regulation: past, present, and future

In: Handbook of Financial Decision Making

Author

Listed:
  • S.P. Kothari
  • Liandong Zhang
  • Luo Zuo

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.

Suggested Citation

  • S.P. Kothari & Liandong Zhang & Luo Zuo, 2023. "Disclosure regulation: past, present, and future," Chapters, in: Gilles Hilary & David McLean (ed.), Handbook of Financial Decision Making, chapter 10, pages 215-234, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:21126_10
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    File URL: https://www.elgaronline.com/doi/10.4337/9781802204179.00022
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