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Keywords: SEC Financial Statement Data Sets
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Journal Articles
Journal of Information Systems (2024) 38 (1): 119–147.
Published: 01 March 2024
... disaggregation XBRL SEC Financial Statement Data Sets information processing cost A long-standing issue in the voluntary disclosure literature is deriving an appropriate empirical measure of disclosure quality ( Beyer, Cohen, Lys, and Walther 2010 ). We develop a measure of disclosure quality...