Essays on Shareholder Litigation, Risk Disclosure and Accounting for Crypto Assets

This dissertation studies shareholder rights both empirically and normatively. In four essays, I examine shareholder litigation rights, risk disclosure and accounting for crypto assets. The first essay investigates the mechanism of how changes in shareholder litigation rights affect firms' capital structure. The second essay examines the effect of the introduction of mandatory risk factor disclosure on firms' financing decisions. The third essay analyzes the accounting treatment of crypto assets under IFRS. The fourth essay discusses the accounting treatment of crypto assets under German GAAP.