Comparisons Among Firms: (When) Do They Justify Mandatory Disclosure?

Research output: Contribution to journalArticlepeer-review


Examines the robustness of the justifications for the mandatory nature of federal securities disclosure regulations which arise from comparisons among firms. Motivations for voluntary disclosure when data is processed outside the firm; Enigma of Blue Sky laws; Role of comparisons in financial accounting; Logic behind financial comparisons.
Original languageEnglish
Pages (from-to)699-717
Number of pages19
JournalJournal of Corporation Law
Issue number4
StatePublished - 1 Jun 2004


  • Securities
  • Financial disclosure
  • Business enterprises
  • Financial instruments
  • Investments
  • Accounting


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