Context-Based Disclosure Incentives (A06)

Subject Area Operations Management and Computer Science for Business Administration
Term since 2019
Project identifier Deutsche Forschungsgemeinschaft (DFG) - Project number 403041268
 

Project Description

Ebert and Simons (A06) aim to understand how disclosure strategies of firms and other organizations depend on the context of disclosure. To this end, they model sender-receiver interactions within different contexts as strategic games, identify equilibria, and analyze how these equilibria depend on contextual variables. With this work they provide theories about disclosure behavior that serve as the basis for empirical hypotheses and potentially for regulatory action. Particularly, they focus on contexts with weak regulation in which voluntary disclosure is the predominant reporting device. Not-for-profit entities serve as blueprints.
DFG Programme CRC/Transregios
Subproject of TRR 266:  Accounting for Transparency
Applicant Institution Universität Paderborn
Project Heads Professor Dr. Michael Ebert; Professor Dr. Dirk Simons