From disclosure to transparency - Essays on firms' voluntary disclosure in a transforming environment

Gao Fritz, Qi

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URN: urn:nbn:de:bsz:180-madoc-653794
Document Type: Doctoral dissertation
Year of publication: 2023
Place of publication: Mannheim
University: Universität Mannheim
Evaluator: Simons, Dirk
Date of oral examination: 22 June 2023
Publication language: English
Institution: Business School > ABWL u. Rechnungswesen (Simons 2004-)
Subject: 330 Economics
Classification: JEL:
Keywords (English): disclosure , digitalization , blockchain , sustainability , greenhouse gas emissions , labeling
Abstract: This cumulative thesis is based on three articles. In the first paper, I investigate firms' greenhouse gas emission disclosure strategies. The results show the potential existence of different disclosure equilibria, which implies different disclosure patterns in different industries. I further identify that disclosure mandates may have an adverse effect on firms' abatement incentives and even their total emissions. In the second paper, I propose a model to investigate firms’ signaling decisions on the product level. In the third paper, my coauthors and I investigate the potential and limits of privacy-preserving corporate blockchain applications for information provision. We show that blockchain technology can improve the information environment and outperform traditional institutions. However, we also characterize an adverse mixed-adoption equilibrium in which neither of the two channels realizes its full potential and information provision declines not only for individual firms but also in aggregate.

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