In this paper, we examine the effects of CEO bonus intensity and monitoring of companies on companies mandatory disclosure on acquisitions. We conduct our study in a low enforcement environment by using unique data on Swedish listed companies in the years 2011-2013. In the analysis, we use a self-constructed disclosure index and ordered logistic regressions.We find that only 23 percent of all companies that made acquisitions disclosed all mandatory information. We also find that there is a positive relationship between the amount of monitoring a company is subject to and their disclosure on acquisitions and a negative relationship between CEO bonus intensity and the disclosure on acquisitions.We contribute to the literature by examining goodwill accounting in a low enforcement environment and by examining effects on mandatory disclosure instead of voluntary disclosure.
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