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 …

We create a novel database of hand-collected information from the country-by-country reports (CbCRs) of more than 100 … multinational bank groups headquartered in the EU for 2014-2016. We compare this new dataset with information from Orbis and Bank …