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Relevant bibliographies by topics / Disclosure costs

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Academic literature on the topic 'Disclosure costs'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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Journal articles on the topic "Disclosure costs"

1

Dontoh, Alex. "Voluntary Disclosure." Journal of Accounting, Auditing & Finance 4, no. 4 (1989): 480–511. http://dx.doi.org/10.1177/0148558x8900400404.

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The paper investigates incentives for firms to voluntarily disclose private information about future outcomes. A voluntary disclosure model that encompasses a competitive product market equilibrium and where proprietary (disclosure costs) costs are endogenously determined is presented. Possible explanations for empirical phenomena such as why value-maximizing firms voluntarily disclose unfavorable information (disclosures that cause investors to lower their expectations of firm earnings) when such disclosures tend to result in significant market price declines is provided. Existence of a uniqu

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Robinson, Leslie A., and Andrew P. Schmidt. "Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements." Journal of the American Taxation Association 35, no. 2 (2013): 85–120. http://dx.doi.org/10.2308/atax-50458.

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ABSTRACT We examine whether proprietary costs affect disclosure quality and how investors react to disclosure quality in a new proprietary cost setting. We apply Verrecchia's (1983) proprietary cost theory to the FIN 48 adoption setting and argue that proprietary costs result from beliefs that the new disclosures could weaken a firm's competitive position when negotiating with tax authorities. FIN 48 is an ideal setting to examine how proprietary costs affect disclosure given the proprietary nature of uncertain tax positions, and the ability to construct objective measures of both proprietary

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Healy, Paul M., and George Serafeim. "Voluntary, Self-Regulatory, and Mandatory Disclosure of Oil and Gas Company Payments to Foreign Governments." Accounting Horizons 34, no. 1 (2019): 111–29. http://dx.doi.org/10.2308/horizons-17-133.

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SYNOPSIS Concerns about high rates of government corruption in resource rich countries have led transparency advocates to urge oil and gas firms to disclose payments to host governments for natural resources. Transparency, they argue, can increase government accountability and mitigate corruption. However, we find a low frequency of voluntary disclosures of payments by oil and gas firms, and negative stock price reactions for affected firms at the announcement of regulations mandating disclosure. This suggests that sample firm managers and their investors perceive that such disclosures generat

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Saputra, Mas Findi Mulya. "PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN PENGUNGKAPAN LINGKUNGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2014-2018." Jurnal Riset Akuntansi Tirtayasa 5, no. 2 (2020): 123–38. http://dx.doi.org/10.48181/jratirtayasa.v5i2.8956.

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This study aims to determine the effect of environmental performance and environmental costs on financial performance with environmental disclosure as an intervening variable. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. By using purposive sampling technique obtained 45 sample companies and analyzed using multiple linear regression. The results of this study indicate that (1) environmental performance has a positive effect on financial performance (2) environmental costs have no positive effect on financial performance (3) environ

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Cassar, Gavin J., Joseph J. Gerakos, Jeremiah R. Green, John R. M. Hand, and Matthew Neal. "Hedge Fund Voluntary Disclosure." Accounting Review 93, no. 2 (2017): 117–35. http://dx.doi.org/10.2308/accr-51841.

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ABSTRACT Using a dataset of 3,234 letters sent by 434 hedge funds to their investors during 1995–2011, we study what motivates hedge fund managers to make voluntary disclosures. Contrary to the hedge fund industry's reputation for opacity, we observe that managers provide their investors with an array of quantitative and qualitative information about fund returns, risk exposures, holdings, benchmarks, performance attribution, and future prospects. We find that the tensions between the agency costs faced by investors and the proprietary costs faced by managers affect fund disclosures. Consisten

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Corrigan, Patrick, Blythe Buchholz, Patrick J. Michaels, and Sue McKenzie. "Adults’ perceptions about whether children should disclose their mental illness." Journal of Public Mental Health 15, no. 4 (2016): 200–208. http://dx.doi.org/10.1108/jpmh-03-2016-0012.

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Purpose Disclosure of mental illness is a key ingredient in contact-based public stigma change strategies. Adults who disclose their personal recovery story experience greater empowerment and heightened quality of life. Qualitative research suggests youth may similarly benefit, but also have unique benefits and costs associated with disclosure. The purpose of this paper is to examine adults’ perceived costs and benefits of mental illness disclosure for middle and high school students with a new measure, the Coming Out with Mental Illness Scale for Children (COMIS-Child). Design/methodology/app

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7

Shim, Hoshik. "Disclosure Frequency, Information Environment, and Cost of Capital under Regulation Fair Disclosure in the Korean Market." Sustainability 12, no. 14 (2020): 5856. http://dx.doi.org/10.3390/su12145856.

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Disclosure policy contributes to improve sustainable corporate information environment by mitigating information asymmetry surrounding companies. Economic theories generally support that more disclosures reduce the level of information asymmetry, increase stock liquidity, and thus decrease the costs of equity capital. However, the effect of corporate disclosure in emerging markets is not clearly predictable because of the potential information leakage prior to disclosure. Considering this issue, this study focuses on the Regulation Fair Disclosure which prohibits selective disclosure. Using th

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Chen, Jean J., Xinsheng Cheng, Stephen X. Gong, and Youchao Tan. "Implications of Political Patronage and Political Costs for Corporate Disclosure." Journal of Accounting, Auditing & Finance 32, no. 1 (2016): 92–122. http://dx.doi.org/10.1177/0148558x15579491.

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We take advantage of China’s relationship-based institutional setting to investigate whether and how firms’ disclosure decision is affected by political patronage and associated political costs considerations. Using a sample of 65 firms involved in the Shanghai Pension corruption scandal of 2006, we find that relative to benchmark firms, the connected firms are associated with lower levels of disclosure prior to the scandal. However, they significantly increased their disclosures in the year immediately following the public exposure of the scandal. A content analysis indicates that the increas

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Hyun, Jeong-Hoon, Bum-Joon Kim, Sewon Kwon, and Jae Yong Shin. "The Effects of Corporate Governance, Competition, and Political Costs on Strategic Executive Pay Disclosure: Evidence from Korea." Journal of Management Accounting Research 26, no. 2 (2014): 195–220. http://dx.doi.org/10.2308/jmar-50730.

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ABSTRACT We examine factors influencing firms' strategic disclosure of executive pay in Korea. In Korea, executive pay is disclosed through directors' pay disclosure in a firm's annual report. Because the disclosure rules in Korea do not mandate but only recommend that firms distinguish between inside executive directors and outside nonexecutive directors when reporting the average pay of directors, this regulatory policy provides a unique opportunity to examine managers' incentives to opportunistically manage the disclosed levels of average executive pay. We find that strategic disclosure for

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GUO, RE-JIN, BARUCH LEV, and NAN ZHOU. "Competitive Costs of Disclosure by Biotech IPOs." Journal of Accounting Research 42, no. 2 (2004): 319–55. http://dx.doi.org/10.1111/j.1475-679x.2004.00140.x.

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Dissertations / Theses on the topic "Disclosure costs"

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Tuck-Riggs, Carol Anne. "Financial Statement Disclosure of Carbon Footprint Costs in the Airline Industry." ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/245.

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Unaccountable corporate polluters profit short term at the expense of global economic sustainability. The purpose of the study was to determine if carbon dioxide (CO2) penalties on the airline emissions would result in financial statement disclosure and emission mitigation. Contributing to environmental accounting, the study was based in corporate social responsibility with a conceptual framework based on economically-centered CO2 studies. A random sample of 69 global airlines, taken from the International Air Transport Association (IATA) and the International Civil Aviation Organization (ICAO

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Zhu, Jia. "The effect of earnings quality on the association between information precision and the cost of equity capital." Click to view the E-thesis via HKUTO, 2007. http://sunzi.lib.hku.hk/hkuto/record/B38791432.

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Zhu, Jia, and 朱佳. "The effect of earnings quality on the association between information precision and the cost of equity capital." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2007. http://hub.hku.hk/bib/B38791432.

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Yen, Ai-Ru. "Mandating disclosure of R&D benefits and costs to extract managers' private information obstacles and practical considerations /." College Park, Md. : University of Maryland, 2007. http://hdl.handle.net/1903/7242.

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Thesis (Ph. D.) -- University of Maryland, College Park, 2007.<br>Thesis research directed by: Business and Management: Accounting & Information Assurance. Title from t.p. of PDF. Includes bibliographical references. Published by UMI Dissertation Services, Ann Arbor, Mich. Also available in paper.

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Wijantini, Wijantini. "An empirical analysis of the effect of voluntary disclosure on the indirect costs of financial distress of companies in Indonesia." Thesis, University of Birmingham, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.433508.

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Tran, Nam D. "Why Do Acquirers Manage Earnings Before Stock-for-Stock Acquisitions?" Thesis, University of Oregon, 2011. http://hdl.handle.net/1794/11537.

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xi, 68 p. : ill. (some col.)<br>In this dissertation, I examine whether high disclosure costs explain why acquirers manage earnings before stock-for-stock acquisitions. Because stock-for-stock acquirers use their own shares to pay for targets' shares, stock-for-stock acquirers have incentives to manage earnings in order to boost their stock prices. I show that high disclosure costs lead to an equilibrium in which acquirers engage in earnings management in a manner consistent with target firms' expectations. As a result, I hypothesize that stock-for-stock acquirers with high disclosure costs ar

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Yu, Jinhai. "THREE ESSAYS ON PUBLIC FINANCE AND PUBLIC POLICY: FINANCIAL DISCLOSURE AND POLICY REINVENTION IN U.S. STATE AND LOCAL GOVERNMENTS." UKnowledge, 2018. https://uknowledge.uky.edu/msppa_etds/23.

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This dissertation consists of three essays. The first essay, or Chapter 2, advances the literature by examining the conditional effects of lobbying on the relationship between policy learning and policy reinvention. Scholars have consistently shown that learning of successful policies in other states leads to higher likelihood of policy adoption. This essay extends this finding two ways. First, policy learning can also lead to more comprehensive adoption of successful policies. Second, the effect of policy learning on policy comprehensiveness is conditional on lobbying by interest groups, an a

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Lotan, Gurit. "Physicians and cost containment : issues of disclosure." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape11/PQDD_0007/MQ44207.pdf.

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Zha, Jenny. "Voluntary Disclosure of Strategic Alternatives| A Cost-Benefit Analysis." Thesis, University of California, Berkeley, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10151008.

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<p> This dissertation studies a firm’s decision to voluntarily disclose that it is seeking “strategic alternatives,” effectively setting out to explore the potential sale or merger of the company. Firms appear to use these voluntary disclosures to maximize shareholder value and credibly convey private information. Voluntary disclosures of strategic alternatives are associated with a three-day return of +5.8 percent on average. Compared to an entropy-balanced control group with similar characteristics in expectation, disclosing firms that are subsequently acquired experience p

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Sherman, Christopher Michael. "The Hidden Value of Employee Pay Disclosures Evidenced through Cost of Capital." Diss., Virginia Tech, 2020. http://hdl.handle.net/10919/97569.

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Voluntary disclosure theory suggests a firm increasing its disclosures should lower the information asymmetry component of its cost of capital. Empirical results on specific disclosures are mixed though, as individual disclosures may not provide enough value to investors in disclosure rich environments. Salary expense disclosures, unlike some other cost disclosures, may provide insight into increasing firm risk leading to an increased cost of capital, as employee pay has been shown to increase in response to leverage increases. I examine whether salary expense disclosures provide valuable info

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Books on the topic "Disclosure costs"

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Groote, X. de. Information disclosure and technology choice. INSEAD, 1992.

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Committee, Consultative Committee of Accountancy Bodies Accounting Standards. Accounting for pension costs: Proposed statement of standard accounting practice. Accounting Standards Committee, 1986.

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Gomes, Armando Dias. Sec regulation fair disclosure, information, and the cost of capital. National Bureau of Economic Research, 2004.

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Duncan, Austin, and World Resources Institute, eds. Coming clean: Corporate disclosure of financially significant environmental risks. World Resources Institute, 2000.

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Sinnett, William M. FEI audit fee survey: Including Sarbanes-Oxley section 404 costs: April 2008. Financial Executives International/Financial Executives Research Foundation, 2008.

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Holt, Michael F. The Sarbanes-Oxley Act: Costs, benefits and business impact. CIMA, 2008.

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Pannabecker, James H. The mortgage industry guide to RESPA: Compliance, disclosures, and procedures. Sheshunoff Information Services, 1999.

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Endangered Species Compliance and Transparency Act of 2006: Report (to accompany H.R. 4857) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 2006.

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United States. Congress. House. Committee on Banking and Financial Services. Subcommittee on Financial Institutions and Consumer Credit. Reform of the Real Estate Settlement Procedures Act (RESPA) and the Truth in Lending Act (TILA): Joint hearings before the Subcommittee on Financial Institutions and Consumer Credit and the Subcommittee on Housing and Community Opportunity of the Committee on Banking and Financial Services, U.S. House of Representatives, One Hundred Fifth Congress, second session, July 22, September 16, 1998. U.S. G.P.O., 1998.

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United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Housing Opportunity and Community Development., ed. Problems surrounding the mortgage origination process: Joint hearings before the Subcommittee on Financial Institutions and Regulatory Relief and the Subcommittee on Housing Opportunity and Community Development of the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Fifth Congress, first session, on examination of the Real Estate Settlement Procedures Act (RESPA) and the Truth in Lending Act (TILA) ... July 9 and 15, 1997. U.S. G.P.O., 1998.

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Book chapters on the topic "Disclosure costs"

1

Pisano, Sabrina, Luigi Lepore, Assunta Di Vaio, and Loris Landriani. "The Moderating Effect of Proprietary Costs in the Relation Between Ownership Structure and Human Capital Disclosure in Sustainability Report." In Lecture Notes in Information Systems and Organisation. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-62636-9_17.

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Mendes-Da-Silva, Wesley, and Daniel Reed Bergmann. "Corporate Disclosure via the Internet and Implied Cost of Capital." In Individual Behaviors and Technologies for Financial Innovations. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-91911-9_15.

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Hizen, Yoichi, and Tatsuyoshi Saijo. "Price Disclosure, Marginal Abatement Cost Information and Market Power in a Bilateral GHG Emissions Trading Experiment." In Experimental Business Research. Springer US, 2002. http://dx.doi.org/10.1007/978-1-4757-5196-3_10.

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Michel, Mary Lynn. "Earnings, Historical-Cost Book Values, and Fair-Value Disclosures in the Valuation of Stock Life Insurance Companies." In The Fair Value of Insurance Business. Springer US, 2000. http://dx.doi.org/10.1007/978-1-4615-4623-8_5.

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Husser, Jocelyn, and Elisabeth Paulet. "Impact of Non-financial Disclosure Scores on the Cost of Equity Capital: Evidence from European Data in the Light of the Subprime Crisis." In Ethics and Sustainability in Accounting and Finance, Volume II. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1928-4_4.

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Ben-Shahar, Omri, and Carl E. Schneider. "At Worst, Harmless?" In More Than You Wanted to Know. Princeton University Press, 2014. http://dx.doi.org/10.23943/princeton/9780691161709.003.0011.

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This chapter argues that mandated disclosure not only can be costly but also can inflict unintended and unnoticed harms. Mandates impose various direct costs on both disclosers and disclosees. For example, disclosers expend resources in collecting elusive information. Some disclosers must mail disclosures to thousands of disclosees annually or even more often. In addition, many transactions are nontrivially prolonged by disclosure rituals. The chapter considers the ways that mandated disclosure can undermine other regulation and ease pressure on lawmakers to enact better but more controversial regulation, such as the courts' ability to protect injured consumers, regulatory protection in consumer law, rules against unconscionable contracts, and people's ability to protect themselves. It also examines how disclosures make decisions worse, harm lenders and markets, and exacerbate inequality. Finally, it shows how mandated disclosure can impede efforts to ease suffering, cure illness, improve welfare, and prevent deaths.

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Hollander, Charles. "Disclosure." In The Civil Procedure Rules at 20. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198863182.003.0012.

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Lord Woolf’s Access to Justice Report took the view that disproportionate litigation costs were spent on discovery. The CPR was intended to change that. This short chapter examines the experience of CPR 31 over 20 years and considers whether it would it have been better to retain in substance RSC ord 24 (as for example Hong Kong has done)? Taking the rules on pre-action disclosure, non-party disclosure and inadvertent disclosure of privileged documents as examples, it argues that the reforms have been largely unsuccessful, and that we should have retained the substance of the former rules. Broad discovery obligations do not necessarily lead to excessive courts.

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Lépinay, Vincent Antonin. "The Costs of Price." In Codes of Finance. Princeton University Press, 2011. http://dx.doi.org/10.23943/princeton/9780691151502.003.0008.

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This chapter introduces the other side of the bank where the costs of the CGPs are revealed. These high-maintenance products create new costs and challenge existing accounting techniques. Against this opacity, investors have demanded that specific accounting rules be adopted. They have pressed for more transparent disclosure requirements and a new bank organizational strategy. Investors owning General Bank shares had no direct way of monitoring the secret and opaque strategies conducted by the bank. Indeed, the bank itself did not always assess properly its risks and costs. Only after having launched these innovative products did it try to devise ways of counting them and measuring their costs. Investors are entitled to these regular snapshots of the bank so that they can make informed decisions when allocating their resources.

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Sime, Stuart. "Proportionality and Search-based Disclosure." In The Civil Procedure Rules at 20. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198863182.003.0013.

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This chapter will consider whether standard disclosure based on what Practice Direction 31A calls a reasonable and proportionate search continues to be the most effective and efficient approach to providing documentation to opponents in civil litigation. It will consider the reforms made to the rules on disclosure as recommended by Lord Woolf, and more recent innovations. An underlying problem is the explosion of documentation produced in the digital age, and the knock-on impact in the later stages in litigation on costs in cases where there has been extensive disclosure. The chapter will look at lessons from the past, the present rules, and whether there are more proportionate solutions. It will consider whether disclosure in fast track litigation is out of step with the position in the High Court, and some of the important ideas contained in the Business and Property Courts disclosure pilot. It will argue that the time has come to revert to a modern version of Lord Woolf’s original recommendation that search-based disclosure should be a second stage disclosure process, and confined to cases where it can be justified in accordance with the overriding objective.

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Singh, Riann, and Shalini Ramdeo. "The Management of Whistleblowing." In Encyclopedia of Criminal Activities and the Deep Web. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-5225-9715-5.ch020.

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Corporate scandals have cost organizations and economies billions of dollars in direct and indirect costs. Whistleblowing has often been underutilized as a disclosure mechanism for rooting out and managing such illegal and unethical business practices due to the high personal costs on the whistleblower. However, once such issues are managed, whistleblowing has the potential to be a powerful tool in the management of corporate wrongdoing. This article examines the role of whistleblowing in the management of corporate wrongdoing and presents a managerial framework to maximize the effectiveness of whistleblowing. The usefulness of the managerial framework is assessed, and recommendations are made to enhance the effectiveness of whistleblowing.

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Conference papers on the topic "Disclosure costs"

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Ismail, Rina Fadhilah, Roshayani Arshad, and Siti Aishah Md Sallah. "Board Composition, Proprietary Costs, Discretionary Risk Disclosure and Firm Performance." In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2011. http://dx.doi.org/10.5176/978-981-08-8957-9_af-060.

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Kalaycı, Emine, and Rabia Özpeynirci. "Reflections Of Public Disclosure And Transparency Principles To Accounting Information System In Corporate Governance Basic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.01139.

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Financial crises occurred in international markets and costs of these crises to investors at microeconomic level and to whole country at macroeconomic level caused institutional administration to have more interest. There are some regulations in this area to follow events in the world closely and to increase the contributions of capital markets on economic development. Background of institutional administration is regulated by Capital Market Legislation, Turkish Trade Legislation, International Reporting Standards and Turkey Accounting Standards. These regulations stand out in accounting prima

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Li, Huiyun, Shaoyan Fu, Di Liu, and Jing Shi. "Voluntary disclosure and cost of equity capital." In 2018 International Conference. ACM Press, 2018. http://dx.doi.org/10.1145/3226116.3226140.

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He, Die-Lin. "Carbon Disclosure and the Cost of Capital." In 3rd Annual International Conference on Management, Economics and Social Development (ICMESD 17). Atlantis Press, 2017. http://dx.doi.org/10.2991/icmesd-17.2017.80.

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Puspitasari, Nindya Farah Dwi, Ika Pratiwi Simbolon, and Nindhita Nisrina Sari. "Cost of Equity: Disclosure, Size, and Political Connection." In 2nd International Seminar on Business, Economics, Social Science and Technology (ISBEST 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200522.010.

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Su, Liping, and Huimin Zhang. "Environmental Information Disclosure Quality and Equity Financing Cost." In Proceedings of the 2019 International Conference on Economic Management and Cultural Industry (ICEMCI 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/aebmr.k.191217.021.

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Qiu Yizheng. "Founding family control, information disclosure and equity capital cost." In 2011 International Symposium on Information Technology in Medicine and Education (ITME 2011). IEEE, 2011. http://dx.doi.org/10.1109/itime.2011.6130903.

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Zhang, Mingwei, Michalis Polychronakis, and R. Sekar. "Protecting COTS Binaries from Disclosure-guided Code Reuse Attacks." In ACSAC 2017: 2017 Annual Computer Security Applications Conference. ACM, 2017. http://dx.doi.org/10.1145/3134600.3134634.

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Virtania, Ledi Okta, and Sylvia Veronica Siregar. "The Effect of Environmental Disclosure on Cost of Equity." In International Conference on Business and Management Research (ICBMR-17). Atlantis Press, 2017. http://dx.doi.org/10.2991/icbmr-17.2017.9.

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He, Fengli. "Environmental Information Disclosure, Executive Gender and Principal-Agent Cost." In Proceedings of the 2nd International Seminar on Education Research and Social Science (ISERSS 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/iserss-19.2019.348.

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Reports on the topic "Disclosure costs"

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Edmans, Alex, Mirko Heinle, and Chong Huang. The Real Costs of Disclosure. National Bureau of Economic Research, 2013. http://dx.doi.org/10.3386/w19420.

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Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), 2020. http://dx.doi.org/10.19088/ictd.2020.005.

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Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. A number of African countries have introduced tax amnesties in the last decade, including Nigeria, Namibia, South Africa and Tanzania. Despite their global popularity, the efficacy of tax amnesties as a tax compliance tool remains in doubt. The revenue is often below expectations, and it probably could have been raised through effective use of regular enforcement measures. I

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Forero-Alvarado, Santiago, Nicolás Moreno-Arias, and Juan J. Ospina-Tejeiro. Humans Against Virus or Humans Against Humans: A Game Theory Approach to the COVID-19 Pandemic. Banco de la República, 2021. http://dx.doi.org/10.32468/be.1160.

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Externalities and private information are key characteristics of an epidemic like the Covid-19 pandemic. We study the welfare costs stemming from the incomplete information environment that these characteristics foster. We develop a framework that embeds a game theory approach into a macro SIR model to analyze the role of information in determining the extent of the health-economy trade-off of a pandemic. We apply the model to the Covid-19 epidemic in the US and find that the costs of keeping health information private are between USD $5.9$ trillion and USD $6.7$ trillion. We then find an opti

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Gomes, Armando, Gary Gorton, and Leonardo Madureira. SEC Regulation Fair Disclosure, Information, and the Cost of Capital. National Bureau of Economic Research, 2004. http://dx.doi.org/10.3386/w10567.

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Jung, Sojin, Hyeon Jeong Cho, and Byoungho Jin. Price Fairness and Brand Credibility by Effective Disclosure of Cost Information. Iowa State University, Digital Repository, 2017. http://dx.doi.org/10.31274/itaa_proceedings-180814-1858.

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Rossi, Martín A., Antonia Vázquez, and Juan Cruz Vieyra. Information Disclosure and the Performance of Public Investment: The Case of Costa Rica. Inter-American Development Bank, 2020. http://dx.doi.org/10.18235/0002623.

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Argente, David, Chang-Tai Hsieh, and Munseob Lee. The Cost of Privacy: Welfare Effects of the Disclosure of COVID-19 Cases. National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w27220.

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Leuz, Christian, and Catherine Schrand. Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock. National Bureau of Economic Research, 2009. http://dx.doi.org/10.3386/w14897.

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