Abstract Firms have ever-increasing access to consumer data, which they use personalize their advertising and price discriminate. This raises privacy concerns. Policymakers argued in response that consumers should be given control over able choose what share when. Since firms learn about a consumer’s preferences both from do not disclose, the equilibrium implications of are unclear. We study wh...

We study a dynamic voluntary disclosure setting where the manager’s information and firm’s value evolve over time. The manager is not limited in her opportunities, but costly. results show that discloses even if this leads to price decrease current period. absorbs drop order increase option of withholding future. That is, by disclosing today, can improve continuation value. provide number novel...

This study empirically examines the association between certain of director of director characteristics and the extent of voluntary audit committee disclosure in annual reports. This study focuses on board of director characteristics because as the audit committee is a major standing committee of the board, it is likely directors will be directly interested and affected by disclosures related t...

As a significant contributor to carbon emissions, global logistics companies are under scrutiny from various stakeholders, and respond by disclosing carbon-related information in the form of carbon reports. Carbon disclosure is, however, a mainly voluntary practice that allows for a broad range of interpretation from the management field, which leads to different approaches to the measurement a...