Persistent Costs of Disclosure Exemption Regulation
This paper investigates the long-term costs of size-based disclosure exemption regulation. Prior literature documents that companies react to exemption thresholds by sacrificing resources to actively lower their size and avoid compliance of reporting requirements. Exploiting the Smaller Reporting Co...
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| Format: | Thesis |
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Massachusetts Institute of Technology
2022
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| Online Access: | https://hdl.handle.net/1721.1/145181 |