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August 29, 2026Regulation & GovernanceOpen Access

Legislative Financial Asset Disclosure, Firm Motivations, and Macroeconomic Outcomes in the US States

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Authors

JKJustin H. KirklandPSPatrick E. Shea

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Overview

Policy analyses and survey experiments reveal worsening macroeconomic outcomes under state asset disclosure laws, suggesting strict transparency mandates deter business investment.

Key Points

  • To assess the macroeconomic impacts of state-level legislative financial asset disclosure and recusal laws and evaluate the behavioral mechanisms driving business responses.
  • Compiled and analyzed state-level policy data on financial asset disclosure and recusal laws across all 50 US states alongside macroeconomic performance metrics.
  • Conducted two pre-registered survey experiments with small business owners (N=2000) to test how disclosure stringency alters business decisions.
  • State-level legislative asset disclosure mandates are associated with a worsening macroeconomic environment.
  • Stringent asset disclosure requirements directly deter business investment and firm expansion among surveyed small business owners.

Cite This Study

Kirkland et al. (2026) studied this question.

synapsesocial.com/papers/6a9299bb8e5d7d1fc0c11da8https://doi.org/10.1111/rego.70203
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