The Mandatory Disclosure Debate and Behavioral Economics

A concise summary

In a recent post, I situated the current debate over quarterly earnings reports in the broader debate over mandatory disclosure in securities regulation.

Should We Eliminate Quarterly Earnings Reports (Or, At Least, Make Them Optional)? Part 2

In another recent post, I provided some suggested reading on mandatory disclosure.

Readings on Mandatory Disclosure

Before leaving the topic (at least for now), I thought I’d update a concise introduction to the debate I wrote some years ago in which I proposed bringing behavioral economics to bear on the issue.