This study examines whether internal information quality (IIQ) is associated with firms' external information quality … (EIQ) and whether tax planning moderates this association. Based on the argument that higher internal information quality … allows managers to convey higher quality information to market participants, I hypothesize and find a positive association …

This study examines whether internal information quality (IIQ) is associated with firms' external information quality … (EIQ) and whether tax planning moderates this association. Based on the argument that higher internal information quality … allows managers to convey higher quality information to market participants, I hypothesize and find a positive association …

We commonly think of information as a means to an end. However, a growing theoretical and experimental literature … suggests that information may directly enter the agent's utility function. This can create an incentive to avoid information … information avoidance as well as theoretical and empirical research on reasons for why people avoid information, drawing from …

Our paper investigates the implications of asymmetric non-tax revenue information for tax morale using micro data from … non-tax revenue for development financing under asymmetric information conditions. We then construct a composite index of … information access that generates predictions about these perceptions and tax morale at the household level. Two important …

insured individuals. Thus, the functioning of social norms depends crucially on information, in particular on what norm … enforcers are able to observe about an insured individual's behavior. Information is also decisive when distinguishing between …

taxes evaded, and authorities use information about income generated by the decision about a tax buyout offer when setting …