Firms are facing progressively more stringent tax disclosure requirements. In this paper, we examine whether increased … disclosure of a tax strategy for firms above a certain size threshold. We find that firms that have to publish a separate tax … strategy report significantly increase their voluntary tax disclosure in the annual reports, but we show no widespread effect …

that supranational competition can have very different consequences on the rent seeking behaviour of firms, depending on …

, disclosure. Both theory and experimental data further suggest that imposing precision improves overall information transmission … voluntary disclosure game. Consider a sender who aims at inflating a receiver’s estimate of her type and who may disclose any … interval that contains her actual type. Theory predicts that when facing a possibly naive receiver, the sender discloses an …

We study the extent of fraud in initial coin offerings (ICOs), and whether information disclosure prior to the issuance …

. We find that the information affects strategic behavior significantly in two distinct ways. In PD, disclosure markedly … someone of lower ability than themselves in the disclosure treatment. Similarly, in BoS with low payoff inequality, disclosure …. Disclosure does not significantly affect coordination rates. Differently from the low payoff inequality game, coordination is …

, firms standing in competition always - i.e., independent of the consumers’ valuation - offer bonus contracts. Thus …, competition does not eliminate but rather exacerbates inefficiencies arising from contracting with focused agents. Common contract …