We investigate how improvements in organizations’ internal communication technology affect their voluntary disclosure, a form of external communication. By developing a model with a headquarters manager and several divisional managers, we formalize two competing economic forces—information...

Information technology (IT) is all-pervading, and as an infrastructure, it is likely to mold institutional quality. As such, we examine whether IT availability and use moderate the relationship between country-level institutional quality and firm performance. Using the Economic Freedom Index of...