The California Transparency Act and Its Impact on Firms' PerformanceTools Baldirov, Bekzat (2016) The California Transparency Act and Its Impact on Firms' Performance. [Dissertation (University of Nottingham only)]
AbstractThe purpose of this dissertation is to analyse if there is any effect of The California Transparency in Supply Chain Act 2010 on company performance. Conducting correlation and regression analyses on a sample of ninety one California registered firms that report under the Act from 2009 to 2015, we find consistent but not statistically significant relationship between the Act and operating and financial performance variables. Our results seem to suggest that reporting under the Act does not lead to significant changes in company performance.
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