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Keywords: disclosure processing costs
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Journal Articles
The Accounting Review (2024) 99 (6): 75–99.
Published: 01 November 2024
... Shroff, under the Senior Editorship of Kathryn Kadous. 09 06 2023 30 05 2024 31 05 2024 2024 corporate innovation research and development patents EDGAR financial reporting disclosure processing costs proprietary costs dissemination costs The advent...
Includes: Supplementary data
Journal Articles
Journal Articles
The Accounting Review (2023) 98 (4): 345–371.
Published: 01 July 2023
... capacity constraints to “hide” negative news. JEL Classifications: G12; G14; M41; M48. strategic disclosure disclosure processing costs investor attention We next develop and test hypotheses that explore cross-sectional variation in the decision to issue an unrelated press release...
Journal Articles
The Accounting Review (2023) 98 (4): 191–216.
Published: 01 July 2023
... critical loan term information (e.g., principal amount, maturity, and interest rate) that borrowers needed for decision-making. Once the borrower decided to accept the offer, the lender provided the HUD-1 and final TIL, the two confirmation statements. 2023 disclosure processing costs disclosure...
Journal Articles