08/26/25 | Accounting & Sustainability Reporting

AccSus Publishes in the Journal of Accounting Research

Congratulations to AccSus member Matthias Breuer and his coauthors Romain Boulland and Thomas Bourveau on their publication in the Journal of Accounting Research:

Company Websites: A New Measure of Disclosure

The paper introduces a novel disclosure measure based on company websites, validated against established proxies and applied to both U.S. and French firms.

Read the paper here: https://onlinelibrary.wiley.com/doi/10.1111/1475-679X.70007

Try the data here: https://github.com/r-boulland/Company-Website-Disclosure