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Keywords: information processing cost
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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...
Journal Articles
Journal of Information Systems (2018) 32 (2): 47–69.
Published: 01 June 2018
... mandate impacts the cost of bank loans. eXtensible Business Reporting Language (XBRL) information technology information processing cost loan contracting 2018 December 2015 November 2016 Editor's note: Accepted by Juan Manuel Sanchez, under the Senior Editorship of Mary...