Plausibly Exogenous [1676] - Proprietary Information (09/04/2024)

LHS Variable
Corporate financial reporting policy

RHS Variable
Protection of proprietary information

Source of Exogenous Variation
Staggered adoption of the Inevitable Disclosure Doctrine (IDD) by U.S. state courts

- Callen, Fang, and Zhang (2020), “Protection of proprietary information and financial reporting opacity: Evidence from a natural experiment”