Mandating the disclosure of financial information can have notable re-allocative effects shifting economic activity to larger firms or from regulated to unregulated markets. However, little is known to date whether such reallocation effects are desirable from the consumer’s point of view. To this end, I intend to investigate the impact of disclosure mandates on exporting firms. Using two distinct sources of regulatory variation in export markets – the varying financial reporting exemption thresholds and the staggered introduction of electronic business registers in Europe -, I seek to examine which firms respond to disclosure regulations in export markets by selecting into exporting and how this response varies with firm characteristics. Additionally, I am interested in exporting firms’ choices of product characteristics in terms of varieties, quantities, and prices.