comparison and incentives to disclose potentially privacy-sensitive information. We find that information sharing is higher under … incentives, and further increases under peer comparison. This effect is driven by those initially disclosing less, who …

importance of incentives in shaping accounting information. We provide early evidence on this debate by investigating the effects … sample of German and Italian firms and find that firm-, region-, and country-level incentives systematically shape accounting … compliance. We then use the identified compliance incentives to explain the variance in the comparability effect of mandatory …