Disclosure regulation: Past, present, and future

• Main Authors: KOTHARI, S.P., ZHANG, Liandong
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2022
• Subjects: Regulation; corporate disclosure; financial reporting; capital market; political economy; information asymmetry; Accounting
• Online Access: https://ink.library.smu.edu.sg/soa_research/1973; https://ink.library.smu.edu.sg/context/soa_research/article/3000/viewcontent/Kothari__Zhang_and_Zuo_2022_Disclsoure_Regulation.pdf
• Institution: Singapore Management University

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 theorie...