Misreporting of Mandatory ESG Disclosures: Evidence from Gender Pay Gap Information

The authors appreciate comments and suggestions from Ranjani Krishnan (editor), an anonymous associate editor, two anonymous reviewers, Jung Ho Choi (discussant), Lindsey Gallo, Brandon Gipper, Jeffrey Hoopes, Saipriya Kamath, Mark Lang, Lisa LaViers, Shirley Lu, Gregory Miller, Venky Nagar, Dennis Oswald, Heidi Packard, Shiva Rajgopal, Alexa Scherf, Jonghun Woo, and Gwen Yu. The authors also thank seminar participants at the University of Michigan, the 2022 Erasmus Accounting Workshop, the University of Utah, Harvard University, Lancaster University, the WHU–Otto Beisheim School of Management, the Free University of Berlin, the Norwegian School of Economics, Columbia Business School, and the 2023 Financial Accounting and Reporting Section conference for helpful feedback.