The paper discusses how India’s unique position on cross border data flows is being shaped by a mix of evolving domestic priorities and the multiple identities that the country straddles on the international stage. It analysis outlines the actions and instruments shaping India’s current and...

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...

Our European economy runs on data, which has become an essential resource for economic growth, job creation and societal progress, and data sharing is often presented as the avenue forward to reap such benefits. This call for more data sharing might create tensions with the personal data...

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...