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We empirically analyze disclosure decisions made by 240 MBA programs about which rankings to display on their websites …. We present three main findings. First, consistent with theories of countersignaling, top schools are least likely to … disclose their rankings, whereas mid-ranked schools are most likely to disclose. Second, schools that do poorly in the U …
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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...
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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...
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