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The interaction between corporate tax structure and disclosure policy

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  • Anil Arya
  • Brian Mittendorf

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Suggested Citation

  • Anil Arya & Brian Mittendorf, 2011. "The interaction between corporate tax structure and disclosure policy," Annals of Finance, Springer, vol. 7(4), pages 511-527, November.
    • Handle: RePEc:kap:annfin:v:7:y:2011:i:4:p:511-527
    DOI: 10.1007/s10436-009-0123-0
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    References listed on IDEAS

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    1. Gal-Or, Esther, 1985. "Information Sharing in Oligopoly," Econometrica, Econometric Society, vol. 53(2), pages 329-343, March.
    2. Verrecchia, Robert E., 2001. "Essays on disclosure," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 97-180, December.
    3. Dye, Ra, 1985. "Disclosure Of Nonproprietary Information," Journal of Accounting Research, Wiley Blackwell, vol. 23(1), pages 123-145.
    4. Verrecchia, Robert E., 1983. "Discretionary disclosure," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 179-194, April.
    5. Lode Li, 1985. "Cournot Oligopoly with Information Sharing," RAND Journal of Economics, The RAND Corporation, vol. 16(4), pages 521-536, Winter.
    6. David P. Baron, 1988. "Regulation and Legislative Choice," RAND Journal of Economics, The RAND Corporation, vol. 19(3), pages 467-477, Autumn.
    7. Anil Arya & Jonathan Glover & Brian Mittendorf, 2006. "Taxes and the Efficiency‐Rent Extraction Trade‐off," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(5), pages 741-760, December.
    8. Spulber, Daniel F, 1995. "Bertrand Competition When Rivals' Costs Are Unknown," Journal of Industrial Economics, Wiley Blackwell, vol. 43(1), pages 1-11, March.
    9. Raith, Michael, 1996. "A General Model of Information Sharing in Oligopoly," Journal of Economic Theory, Elsevier, vol. 71(1), pages 260-288, October.
    10. Dye, Ronald A., 2001. "An evaluation of "essays on disclosure" and the disclosure literature in accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 181-235, December.
    11. Carl Shapiro, 1986. "Exchange of Cost Information in Oligopoly," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 53(3), pages 433-446.
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    Cited by:

    1. Mark Bagnoli & Susan Watts, 2011. "Introduction to the special issue on ownership, control and regulation," Annals of Finance, Springer, vol. 7(4), pages 425-427, November.

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    More about this item

    Keywords

    Competition; Disclosure; Progressive taxes; L5; M4;
    All these keywords.

    JEL classification:

    • L5 - Industrial Organization - - Regulation and Industrial Policy
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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