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

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