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Disclosure Deregulation of Quarterly Reporting

Behrmann, Vanessa; Hornuf, Lars; Zimmermann, Jochen - 2022

In this article we investigate the deregulation efforts resulting from the 2015 transposition of the EU’s Transparency Directive into German law and analyze whether a reduction in the minimum content requirements for quarterly reporting increases information asymmetries and decreases firm...

Persistent link: https://www.econbiz.de/10013323972

Land Use and Fiscal Competition

Buettner, Thiess - 2021

This paper explores the effects of fiscal competition on local land use. A theoretical analysis considers the tradeoff faced by a local government deciding about the amount of land made available for commercial or residential uses, when its expansion has adverse effects on the quality of life....

Persistent link: https://www.econbiz.de/10013237220

How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan

Slemrod, Joel - 2020

We examine two Pakistani programs to see if the public disclosure of tax information and social recognition of top taxpayers promote tax compliance. Pakistan began revealing income tax paid by every taxpayer in the country from 2012. Simultaneously, another program began recognizing and...

Persistent link: https://www.econbiz.de/10012839775

Spin Doctors : A Model and an Experimental Investigation of Vague Disclosure

Deversi, Marvin - 2018

Unfavorable news are often delivered under the disguise of vagueness. But are people sufficiently naive to be fooled by such positive spin? We use a theoretical model and a laboratory experiment to study the strategic use of vagueness in a voluntary disclosure game. Consider a sender who aims at...

Persistent link: https://www.econbiz.de/10012908648

Initial Coin Offerings, Information Disclosure, and Fraud

Hornuf, Lars - 2019

We study the extent of fraud in initial coin offerings (ICOs), and whether information disclosure prior to the issuance predicts fraud. We document different types of fraud, and that fraudulent ICOs are on average much larger than the sample average. Issuers that disclose their code on GitHub...

Persistent link: https://www.econbiz.de/10012858204

Qualitative Information Disclosure : Is Mandating Additional Tax Information Disclosure Always Useful?

Bilicka, Katarzyna Anna; Casi-Eberhard, Elisa; Seregni, … - 2021

Firms are facing progressively more stringent tax disclosure requirements. In this paper, we examine whether increased qualitative tax transparency leads to intended outcomes using, as an exogenous shock, the 2016 UK reform that mandated the disclosure of a tax strategy for firms above a certain...

Persistent link: https://www.econbiz.de/10013231964

Intelligence Disclosure and Cooperation in Repeated Interactions

Lambrecht, Marco; Proto, Eugenio; Rustichini, Aldo; … - 2021

We investigate in a laboratory setting whether revealing information on intelligence affects behavior in games with repeated interactions. In our experimental design we communicate information on the cognitive ability of both players. We use three stage games: Prisoners’ Dilemma (PD) and two...

Persistent link: https://www.econbiz.de/10013322849

Regulating national firms in a common market

Biancini, Sara - 2008

We consider the regulation of national firms in a common market. Regulators can influence the production of national …

Persistent link: https://www.econbiz.de/10010264297

The demands for environmental regulation and for trade in the presence of private mitigation

Hotte, Louis; Winer, Stanley L. - 2008

We study the nature of individual demands for environmental regulation and for trade openness in the general … respect to the stringency of regulation. Moreover, even though trade has the potential to benefit everyone, the poor may … oppose trade openness because of a concern that laxer environmental regulation will then be imposed in the interest of the …

Persistent link: https://www.econbiz.de/10010264525

The political economy of regulatory risk

Strausz, Roland - 2010

This paper investigates political uncertainty as a source of regulatory risk. It shows that political parties have incentives to reduce regulatory risk actively: Mutually beneficial pre-electoral agreements that reduce regulatory risk always exist. Agreements that fully eliminate it exist when...

Persistent link: https://www.econbiz.de/10010266082

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