disclosure

Finding a balance between mandatory and voluntary disclosure

Benedikt Franke
Dirk Simons

How enforcement affects companies’ disclosure strategies Voluntarily communicating favorable information (e.g. strong financial results or sustainability initiatives) to stakeholders like investors, consumers and the public can prove beneficial for companies and help them to gain trust as well as promote their business. Unfavorable information, however, tends not to…

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Participating Institutions

TRR 266‘s main locations are Paderborn University (Coordinating University), HU Berlin, and University of Mannheim. All three locations have been centers for accounting and tax research for many years. They are joined by researchers from LMU Munich, Frankfurt School of Finance and Management, Goethe University Frankfurt, University of Cologne and Leibniz University Hannover who share the same research agenda.

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