This study experimentally investigates the interaction between firmfs information acquisition choice and mandatory disclosure in the presence of proprietary costs. The results demonstrate that mandatory disclosure diminishes firmfs incentive to acquire industry-wide demand information when...

We experimentally examine how the power distance in a conspiracy affects the potential whistleblowing motivation of those who are illegally involved. To test our hypotheses, we employed a 2 (wrongdoer) x 2 (power distance) between-participants experiment using the Amazon's Mechanical Turk (AMT)...

Information disclosure is important for the economic well-being of society. Furthermore, given various issues, such as disclosure related to corporate social responsibility and scientific communication between scientists and society, the state of information disclosure is closely related to...

The purpose of this study is to experimentally investigate an analytical model of tax compliance, assuming a game-theoretic situation between a taxpayer and a tax auditor. Specifically, we focus on the following three research questions. First, would the taxpayer's behavior change if the tax...

In this paper, we have considered whether accounting disclosure format would affect decision-making of investor by experiments. We have two research questions.The First question is whether decision-making of investors would be different when the source of corporate income is presented or not....

The purpose of this paper is to consider a valuation of GHG emission rights, especially CERs from CDM projects with a real option and game-theoretic approach. There has been no study that tried to prove a valuation of them with a real option and game-theoretic approach.The following results were...