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Keywords: disclosure processing costs
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Journal Articles
The Accounting Review 1–33.
Published: 11 January 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. disclosure disclosure processing costs corruption financial misconduct THE ACCOUNTING REVIEW Vol. XX...
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