My name is Jerry Mathis and I am a postdoctoral research associate in the accounting department at Washington University in St. Louis. accounting doctoral candidate at the University of Michigan on the Fall 2020 academic job market.
My job market paper examines the information environment effects of mandatory sustainability disclosure requirements. Using Dodd-Frank as a setting, I find that firms enjoy reduced information asymmetry and improved liquidity around their mandatory conflict mineral disclosures and that managers adjust their voluntary disclosure behavior in response to these changes. This work provides evidence on the potentially unintended consequences of this type of policy tool and advances our understanding of the effects of sustainability disclosures on capital markets.
This work was completed under the endlessly helpful supervision of Reuven Lehavy (chair), Raffi Indjejikian, Lindsey Gallo, Paolo Pasquariello, and Shaowei Ke.