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- Title
Proprietary Information Cost of Contracting with the Government.
- Authors
He, Jiapeng; Li, Kevin; Li, Ningzhong; Zhang, Weining
- Abstract
We argue that contracting with the federal government involves significant proprietary information cost due to regulations requiring contractors to provide proprietary information, which may become available to outsiders via Freedom of Information Act (FOIA) requests. We provide evidence by showing that firms become more willing to bid for government contracts after a recent Supreme Court ruling on FOIA (Food Marketing Institute v. Argus Leader Media) that improved information protection for contractors and that this effect strengthens when the contracts entail higher proprietary information cost for contractors. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: K4; M4.
- Subjects
PUBLIC contracts; TRADE secrets; COST accounting; FREEDOM of Information Act (U.S.); PROTECTION of trade secrets; DISCLOSURE; LEGAL judgments
- Publication
Accounting Review, 2024, Vol 99, Issue 2, p195
- ISSN
0001-4826
- Publication type
Article
- DOI
10.2308/TAR-2022-0351