Note(s): This table presents the results of pooled ordinary least squares (OLS) regressions examining the relationship between Economic Policy Uncertainty (Ln EPU) and corporate disclosure quality, as proxied by the FSD Score, under various fixed-effects specifications. Six models are estimated, each incorporating different combinations of fixed effects to account for firm-, industry-, and state-level heterogeneity. Column (1) reports results without fixed effects, serving as the baseline model. Column (2) introduces industry fixed effects using the Fama-French 48 industry classification to control for sector-specific influences. Column (3) includes both firm fixed effects (based on Gvkey) and industry fixed effects, capturing unobserved firm characteristics while accounting for industry-wide factors. Column (4) applies state fixed effects, controlling for regional variations, while Column (5) combines firm and state fixed effects to further isolate firm-specific reporting patterns. Finally, Column (6) presents a comprehensive model incorporating firm, industry, and state fixed effects, offering the most robust specification. In all specifications, a comprehensive set of control variables is included to account for firm characteristics and broader economic conditions. The coefficients related to firm fixed effects are suppressed in the table for brevity. Every model includes a constant term. Robust standard errors are reported in parentheses and are clustered at the establishment level. Statistical significance is denoted by ∗∗∗, ∗∗, and ∗ for the 1%, 5%, and 10% levels, respectively. All variables are defined in  Appendix 1