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Keywords: disclosure processing
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Journal Articles
The Accounting Review (2024) 99 (2): 249–277.
Published: 01 March 2024
... on intra-investor variation in disclosure processing costs. Our study may be of interest to legislators currently debating proposed legislation that would eliminate DST phasing. Data Availability: Data are available from the sources cited in the text. JEL Classifications: D83; G14; M41; M48. We...