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Petra Moser
Reporting regulation typically aims to improve the functioning of capital markets and to protect firms’ investors and other stakeholders. Despite substantial evidence of capital-market benefits from corporate disclosures (Healy and Palepu 2001), firms frequently oppose disclosure and reporting regulation, arguing that it forces them to reveal proprietary information to their competitors, customers, or suppliers. In particular, reporting regulation could make it harder for firms to reap the gains from innovation and, in turn, hurt their incentives to innovate (Arrow 1962).
How serious this concern is, however, remains unclear. For one, firms could point to proprietary costs to disguise that they oppose transparency for ulterior reasons (Berger and Hann 2007). Moreover, even if a mandate forces firms to reveal proprietary information, other firms benefit from these information spillovers (Zingales 2009). This redistribution could be beneficial in aggregate. For ....

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