CRC-TRR 266/1: Determinants of Mandatory Disclosure (SP A01)


This project explores how mandatory financial disclosure varies across countries and over time. Financial disclosures are subject to diverse regulatory regimes. Understanding the determinants of these regimes is instrumental to understanding what drives financial transparency in corporations. We will provide fruitful input to the academic community by constructing a comprehensive panel dataset that captures the variation in regulatory disclosure regimes. By exploring this dataset for systematic patterns, the project will also provide insights on the endogenous nature of disclosure regulation and, thus, on the transparency of corporations.


Principal Investigators
Brüggemann, Ulf Prof. Dr. (Details) (Accounting (J))

Participating external organizations

Duration of Project
Start date: 07/2019
End date: 06/2023

Research Areas
Business Administration

Research Areas
Betriebswirtschaft

Last updated on 2021-30-07 at 13:49