MAC GAULIN

My research field is financial accounting with a specific focus on the determinants of firms’ narrative financial disclosures. My work generally considers the confluence of economic incentives, legal institutions, and managerial preferences that lead firms to make particular public disclosures. I am particularly interested in accounting information that is difficult to quantify. Specifically, my research focuses on the managerial decisions to provide narrative public disclosures, either voluntarily or in response to regulatory mandate. I am interested in understanding how regulation, legal precedence, and private market forces jointly influence the textual disclosure landscape.