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Tax strategy disclosure : a greenwashing mandate
Bilicka, Katarzyna; Casi-Eberhard, Elisa; Seregni, Carol; … - 2022 - This version: 27.04.2022
Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...
Persistent link: https://www.econbiz.de/10013268011
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Mandatory financial information disclosure and credit ratings
Vanhaverbeke, Steven; Balsmeier, Benjamin; Doherr, Thorsten - 2022
When firms are forced to publicly disclose financial information, credit rating agencies are supposed to improve their risk assessments. Theory predicts such an information quality effect but also an adverse reputational concerns effect because credit analysts may become increasingly concerned...
Persistent link: https://www.econbiz.de/10013411270
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Spin doctors : an experiment on vague disclosure
Deversi, Marvin; Ispano, Alessandro; Schwardmann, Peter - 2021
Unfavorable news are often delivered under the disguise of vagueness. Our theory-driven laboratory experiment investigates this strategic use of vagueness in voluntary disclosure and asks whether there is scope for policy to improve information transmission. We find that vagueness is profitably...
Persistent link: https://www.econbiz.de/10013191455
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The impact of carbon disclosure mandates on emissions and financial operating performance
Downar, Benedikt; Ernstberger, Jürgen; Reichelstein, Stefan - 2020
We examine whether a disclosure mandate for greenhouse gas emissions creates stakeholder pressure for firms to subsequently reduce their emissions. For UK-incorporated listed firms such a mandate was adopted in 2013. Using a difference-in-differences design, we find that firms affected by the...
Persistent link: https://www.econbiz.de/10012267140
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Qualitative information disclosure : is mandating additional tax information disclosure always useful?
Bilicka, Katarzyna; Casi-Eberhard, Elisa; Seregni, Carol; … - 2021 - This draft: April 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/10012534611
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Disclosure and subsequent innovation : evidence from the patent depository library program
Furman, Jeffrey L.; Nagler, Markus; Watzinger, Martin - 2019
the expansion of the USPTO Patent Library system after 1975. Before the Internet, patent libraries gave inventors access … to patent documents. We find that after patent library opening, local patenting increases by 17% relative to control …
Persistent link: https://www.econbiz.de/10011976081
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Fast-tracking "green" patent applications : an empirical analysis
Dechezleprêtre, Antoine - 2013
Persistent link: https://www.econbiz.de/10009745077
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Truly standard-essential patents? : a semantics-based analysis
Brachtendorf, Lorenz; Gäßler, Fabian; Harhoff, Dietmar - 2020
's usefulness in estimating the share of true SEPs in firm patent portfolios for several mobile telecommunication standards. We find …
Persistent link: https://www.econbiz.de/10012500157
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The effect of patent litigation insurance : theory and evidence from NPEs
Ganglmair, Bernhard; Helmers, Christian; Love, Brian J. - 2020
We analyze the extent to which private defensive litigation insurance deters patent assertion by non …-practicing entities (NPEs). We study the effect that a patent-specific defensive insurance product, offered by a leading litigation … defensive litigation insurance on the behavior of patent enforcers and accused infringers. We show that the availability of …
Persistent link: https://www.econbiz.de/10012267115
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Patents, data exclusivity, and the development of new drugs
Gaessler, Fabian; Wagner, Stefan - 2019
invention (through patents) and the clinical trials data submitted for market approval (through data exclusivity). Patent … market exclusivity on the likelihood of drug commercialization. The effect is largely driven by patent invalidations early in …
Persistent link: https://www.econbiz.de/10012064786