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Legal dynamics shape reporting! An analysis of U.S. court rulings reveals: defendant-friendly circuits see fewer lawsuits for financial misreporting. But, it's a fine balance—less legal risk also negatively affects reporting quality. #LegalImpact

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Benedikt Franke & Dirk Simons (University of Mannheim) unveil the impact of enforcement on disclosure! Stronger rules boost compliance but dampen voluntary disclosure, reducing overall transparency. #DisclosureInsights #RegulatoryBalance

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