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1-5 of 5
Keywords: disclosure processing costs
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Journal Articles
Unintended Real Effects of EDGAR: Evidence from Corporate Innovation
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (6): 75–99.
Published: 01 November 2024
... 05 2024 31 05 2024 2024 corporate innovation research and development patents EDGAR financial reporting disclosure processing costs proprietary costs dissemination costs Supplemental material is available online, as linked in the text. Editor’s note: Accepted...
Includes: Supplementary data
Journal Articles
How Do Online Conflict Disclosures Support Enforcement? Evidence from Personal Financial Disclosures and Public Corruption
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (4): 455–487.
Published: 01 July 2024
... commissions to understand the mechanisms behind these results. I conclude that online PFD supports the enforcement of local corruption by reducing disclosure acquisition costs for enforcement agents. 2024 disclosure disclosure processing costs corruption financial misconduct In 2015...
Journal Articles
Managers’ Strategic Use of Concurrent Disclosure: Evidence from 8-K Filings and Press Releases
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2023) 98 (4): 345–371.
Published: 01 July 2023
... Knechel. 04 02 2021 05 10 2022 06 10 2022 2023 strategic disclosure disclosure processing costs investor attention In this study, we examine a previously unexplored tool managers may exploit to increase investor processing costs when disclosing unfavorable...
Journal Articles
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2023) 98 (4): 191–216.
Published: 01 July 2023
... further find that disadvantaged borrowers (Black, Hispanic, and single female) benefit more from simplified disclosures. Last, we do not find that simplifying disclosures affects mortgage loan performance. JEL Classifications: G21; G5; G18; M4. 2023 disclosure processing costs disclosure...
Journal Articles
Investor Disagreement, Disclosure Processing Costs, and Trading Volume Evidence from Social Media
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2023) 98 (1): 109–137.
Published: 01 January 2023
...Adam Booker; Asher Curtis; Vernon J. Richardson ABSTRACT We use posts on the investor-focused StockTwits social media network to generate new insights regarding investor disagreement, disclosure processing costs, and trading volume around earnings announcements. Using social media-based measures...
