measure disclosure in patent applications using algorithms from computation allinguistics. Borrowing methods from the … disclosure is 0.4 SD, with a wider gap between top applicants. Our results do not change after accounting for the heterogeneity … computational linguistic measures are useful indicators of readability of patents, we suggest that the disclosure function of …

voluntary disclosure game. Consider a sender who aims at inflating a receiver's estimate of her type and who may disclose any … (naive) receivers are systematically misled by it. Imposing precise disclosure leads to less, but more easily interpretable …, disclosure. Both theory and experimental data further suggest that imposing precision improves overall information transmission …

Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax … disclosure leads to intended outcomes, using, as an exogenous shock, the 2016 UK reform that required the disclosure of tax … tax strategy report - significantly increase the volume, but not the quality, of tax strategy disclosure in the annual …

convinced that their manager cares for them. Managers can signal their altruistic feelings towards their employees in two ways … altruistic managers may offer lower wages and nevertheless build up better social-exchange relationships with their employees … than egoistic managers do. In such equilibria, a low wage signals to employees that the manager has something else to offer …

Better managers and managerial practices lead to better firm performance. Yet, little is known about what happens when … managers move across firms. Does a firm hiring a good manager improve its performance? If yes is there some valuable knowledge …-invariant ability of the manager as well as overall firm performance. We find that the export experience gained by managers in previous …

brightest managers to the public sector abound. This paper studies self-selection into managerial and non-managerial positions … return to managerial ability is always highest in the private sector. As a result, relatively many of the more able managers …