The effect of mandatory ESG disclosure on firms’ going-private decisions
This study examines whether mandatory ESG disclosure encourages publicly traded firms to go private due to an increase in proprietary costs. I find that firms affected by the European Union’s Non-Financial Reporting Directive 2014/95/EU are more likely to go private after the passage of the directiv...
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2024
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| Online Access: | https://ink.library.smu.edu.sg/etd_coll/548 https://ink.library.smu.edu.sg/context/etd_coll/article/1546/viewcontent/GPAC_AY2019_PhD_Ying_chi_Huang.pdf |
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| Institution: | Singapore Management University |
| Language: | English |