Academic articles
Practitioner articles
Working papers
Books
Book chapters
Case studies
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Subject(s)
Product and operations management; Strategy and general management; Technology, R&D management
Subject(s)
Economics, politics and business environment
Keyword(s)
digital identity, e-government, digital transformation
Subject(s)
Strategy and general management; Technology, R&D management
Keyword(s)
alliance termination; disintegration, innovation strategy, open innovation closure, relationship dissolution, tie dissolution
ISSN (Online)
2688-2639
ISSN (Print)
2688-2612
Subject(s)
Finance, accounting and corporate governance
Keyword(s)
Tax avoidance, tax burden, tax incidence
JEL Code(s)
H20, H25
ISSN (Online)
1911-3846
ISSN (Print)
0823-9150
Subject(s)
Finance, accounting and corporate governance
Keyword(s)
Mandatory disclosure, voluntary disclosure, information spillovers, crowding-out
JEL Code(s)
M41, M48, G38
We predict and find that regulated firms’ mandatory disclosures crowd out unregulated firms’ voluntary disclosures. Consistent with information spillovers from regulated to unregulated firms, we document that unregulated firms reduce their own disclosures in the presence of regulated firms’ disclosures. We further find that unregulated firms reduce their disclosures more the greater the strength of the regulatory information spillovers. Our findings suggest that a substitutive relationship between regulated and unregulated firms’ disclosures attenuates the effect of disclosure regulation on the market-wide information environment.
Subject(s)
Human resources management/organizational behavior
Keyword(s)
executive education, change management, experiential exercise
@The Author(s) 2025
Journal Pages
1-12
ISSN (Online)
2379-2981
Keyword(s)
high-values services, human-AI collaboration, decision-making, organizational challenges
JEL Code(s)
M41
© 2026 The Author(s), under exclusive license to Springer Nature Switzerland AG
Secondary Title
AI in Supply Chains
Pages
179-190
ISBN
978-3-032-07053-1
ISBN (Online)
978-3-032-07054-8
Subject(s)
Marketing; Strategy and general management
Keyword(s)
solution selling, sales transformation, cross-functional collaboration
Subject(s)
Diversity and inclusion; Human resources management/organizational behavior
Keyword(s)
network cognition, social network recall, structural holes, gender
Volume
78
Journal Pages
641-657
ISSN (Online)
1744-6570
ISSN (Print)
0031-5826
Subject(s)
Human resources management/organizational behavior
Keyword(s)
Employer attractiveness, product relevance, product novelty, product innovation, meaningful work, internal employer branding, employee perception
Volume
22
ISSN (Online)
1613-9615
ISSN (Print)
1613-9623