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Keywords: processing costs
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Journal Articles
The Accounting Review (2024) 99 (1): 427–453.
Published: 01 January 2024
.... 04 04 2022 30 06 2023 05 07 2023 2024 processing costs retail investors municipal bond market credit ratings EMMA MSRB continuing disclosures The municipal bond market is an important and informationally opaque over-the-counter (OTC) market, in which...
Journal Articles
The Accounting Review (2024) 99 (1): 163–190.
Published: 01 January 2024
... recognition reliability processing costs pensions debt contracting We examine whether recognition versus disclosure affects debt contracting. The literature has extensively studied the effect of recognition versus disclosure of accounting information within a valuation framework ( Ahmed, Kilic...