New audit rules had little effect on companies, study finds

When new financial auditing regulations went into effect in 2019, there were concerns the rules would affect publicly traded companies and, by extension, investors. A new study finds there was an effect—but it was a small ...

Reading between the lines of CSR disclosure

Investors are increasingly holding companies to high corporate social responsibility (CSR) standards. That's the main reason more and more companies are choosing to disclose information about their social and environmental ...

Peer effects may influence early disclosures for businesses

Edging a competitor out of the spotlight is one reason why companies tend to make announcements, such as earnings reports, earlier than they are legally required, according to a Penn State researcher. The push to report information ...

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