Data sharing activities among private players are an important drive for digital-driven innovation, but they are still rare in the European Union. In its general effort to promote a European data economy, the Commission developed a policy aimed at incentivizing B2B data sharing. The article...

We propose a new measure of accounting reporting complexity (ARC) based on the count of accounting items (XBRL tags) disclosed in 10-K filings. The preparation and disclosure of more accounting items is complicated because it requires greater knowledge of authoritative accounting standards. This...

With the growth in the use of electronic communications technologies to communicate important business and trade information, the size of the earth, although it may remain at the present 7,900 miles in diameter, is rapidly shrinking. In a matter of seconds, commercial trade data can be exchanged...

Two of the advantages in the use of electronic communications technology to conduct business are the speed with which transactions can be conducted, and the consequent ability of commercial entities to transact business with the same ease as if they were across the street from one another, even...

Some private firms collect data which could greatly improve the capacity of governments to take better policy decisions and to increase social welfare. Business-to-Government (B2G) data sharing can result in substantial benefits for society and save costs to governments. The current volume of...

Data and information are fundamental pieces for effective evidence-based policy making and provision of public services. In recent years, some private firms have been collecting large amounts of data, which, were they available to governments, could greatly improve their capacity to take better...