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Why Do Individual Investors Disregard Accounting Information? The Roles of Information Awareness and Acquisition Costs

Citations

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Cited by:

  1. Li, Oliver Zhen & Lin, Yupeng & Zhang, Jinping & Zhang, Zilong, 2025. "Peer default and EDGAR searches," Journal of Corporate Finance, Elsevier, vol. 95(C).
  2. Liao, Ke & Si, Yi & Zhu, Xinyu, 2025. "Exceed your duty: The substitution effect of minority investor governance on institutional site visits," Pacific-Basin Finance Journal, Elsevier, vol. 93(C).
  3. Ge, Wenxia & Ouyang, Caiyue & Shi, Zhenyang & Chen, Zhanliao, 2022. "Can a not-for-profit minority institutional shareholder make a big difference in corporate governance? A quasi-natural experiment," Journal of Corporate Finance, Elsevier, vol. 72(C).
  4. Ulf Mohrmann & Jan Riepe, 2025. "Deferred Tax Asset Revaluations, Costly Information Processing, and Bank Deposits: Evidence from the Tax Cuts and Jobs Act," Management Science, INFORMS, vol. 71(1), pages 318-346, January.
  5. Brad M. Barber & Xing Huang & Philippe Jorion & Terrance Odean & Christopher Schwarz, 2024. "A (Sub)penny for Your Thoughts: Tracking Retail Investor Activity in TAQ," Journal of Finance, American Finance Association, vol. 79(4), pages 2403-2427, August.
  6. Cong, Yunyu & Sun, Fangfang & Wang, Fusheng & Ye, Qiang, 2022. "Information assimilation and stock return synchronicity: Evidence from an investor relations management platform," Emerging Markets Review, Elsevier, vol. 53(C).
  7. Cho, Hyunkwon & Choi, Ga-Young & Lee, Joonil, 2023. "The impact of internet articles on investor trading decisions by investor types: Evidence from Korean stock market," Finance Research Letters, Elsevier, vol. 56(C).
  8. Blankespoor, Elizabeth, 2022. "Understanding investor interaction with firm information: A discussion of Lee and Zhong (2022)," Journal of Accounting and Economics, Elsevier, vol. 74(2).
  9. David Ardia & Cl'ement Aymard & Tolga Cenesizoglu, 2024. "Revisiting Boehmer et al. (2021): Recent Period, Alternative Method, Different Conclusions," Papers 2403.17095, arXiv.org.
  10. Wang, Yulan & Li, Jinglin & Zhou, Bing & Wang, Jiayi, 2025. "Does having an official internet platform improve firms’ investment efficiency: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 98(C).
  11. Aytekin Ertan & Stephen A. Karolyi & Peter W. Kelly & Robert Stoumbos, 2022. "Earnings announcement return extrapolation," Review of Accounting Studies, Springer, vol. 27(1), pages 185-230, March.
  12. W. Brooke Elliott & Brian T. Gale & Jessen L. Hobson, 2022. "The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 60(3), pages 1049-1083, June.
  13. Jeremy Michels, 2025. "Retail investor trade and the pricing of earnings," Review of Accounting Studies, Springer, vol. 30(1), pages 575-610, March.
  14. Austin Moss & James P. Naughton & Clare Wang, 2024. "The Irrelevance of Environmental, Social, and Governance Disclosure to Retail Investors," Management Science, INFORMS, vol. 70(4), pages 2626-2644, April.
  15. Song, Jun Myung & Zhang, Bohui & Ruf, Thomas, 2025. "Political relations and media coverage," Journal of Banking & Finance, Elsevier, vol. 171(C).
  16. Zhang, Yin & Peng, Hongxing & Liu, Tingli & Xie, Kehuang, 2024. "Corporate innovation and analysts’ estimates of the cost of equity: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 89(PA), pages 83-101.
  17. Alex Kim & Maximilian Muhn & Valeri Nikolaev, 2024. "Financial Statement Analysis with Large Language Models," Papers 2407.17866, arXiv.org, revised Feb 2025.
  18. Harris, Ling L. & Wang, Elaine Y., 2024. "The impact of descriptor identicalness on investors' judgements of managers’ opportunistic estimation choices," Accounting, Organizations and Society, Elsevier, vol. 113(C).
  19. Xiaofeng Liu & Zhi Wang & Shichi Ren, 2024. "Investor–Firm Interactions and Corporate ESG Performance: Evidence from China," Sustainability, MDPI, vol. 16(24), pages 1-33, December.
  20. Wang, Maochuan & Yan, Youliang, 2023. "The dark side of investor interactive platforms: Evidence from corporate investment efficiency," Finance Research Letters, Elsevier, vol. 57(C).
  21. Bushee, Brian & Cedergren, Matthew & Michels, Jeremy, 2020. "Does the media help or hurt retail investors during the IPO quiet period?," Journal of Accounting and Economics, Elsevier, vol. 69(1).
  22. Cai, Wenwu & Lu, Jing & Zhao, Yuyang, 2023. "Do corporate site visits impact idiosyncratic volatility? Evidence from China," Research in International Business and Finance, Elsevier, vol. 66(C).
  23. Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván, 2020. "Disclosure processing costs, investors’ information choice, and equity market outcomes: A review," Journal of Accounting and Economics, Elsevier, vol. 70(2).
  24. Brian Gibbons & Peter Iliev & Jonathan Kalodimos, 2021. "Analyst Information Acquisition via EDGAR," Management Science, INFORMS, vol. 67(2), pages 769-793, February.
  25. Dong, Wenyi & Gao, Xin & Li, Donghui & Yang, Shijie, 2024. "Information centralization and stock price crash risk: Cross-country evidence," International Review of Financial Analysis, Elsevier, vol. 96(PA).
  26. Charles G. McClure & Shawn X. Shi & Edward M. Watts, 2025. "Information acquisition costs and price informativeness: global evidence," Review of Accounting Studies, Springer, vol. 30(3), pages 2468-2507, September.
  27. Ruan, Lei & Li, Jianing & Huang, Siqi, 2025. "ESG rating adjustment and capital market pricing efficiency: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 98(C).
  28. Tim Martens, 2023. "The disclosure function of the U.S. patent system: evidence from the PTDL program and extreme snowfall," Review of Accounting Studies, Springer, vol. 28(1), pages 237-264, March.
  29. Marcus Kirk & Zhenhao Jeffery Piao, 2025. "Investor-firm private interactions and informed trading: Evidence from New York City taxi patterns," Review of Accounting Studies, Springer, vol. 30(2), pages 1136-1174, June.
  30. Li, Yi & Wang, Pengfei & Zhang, Wei, 2023. "Individual investors matter: The effect of investor-firm interactions on corporate earnings management," Journal of Corporate Finance, Elsevier, vol. 83(C).
  31. Hong Qu & Jared Williams & Ran Zhao & Anthony Kwasnica, 2025. "Coordinated Inattention and Disclosure Complexity," Management Science, INFORMS, vol. 71(2), pages 1581-1599, February.
  32. Alexander Nekrasov & Siew Hong Teoh & Shijia Wu, 2022. "Visuals and attention to earnings news on twitter," Review of Accounting Studies, Springer, vol. 27(4), pages 1233-1275, December.
  33. Sophia Zhengzi Li & Zeyao Luan, 2025. "News-based investor disagreement and stock returns," Review of Accounting Studies, Springer, vol. 30(3), pages 2312-2375, September.
  34. Li, Qianqian & Watts, Edward M. & Zhu, Christina, 2024. "Retail investors and ESG news," Journal of Accounting and Economics, Elsevier, vol. 78(2).
  35. Li, Zhuo & Wen, Fenghua & Huang, Zhijian James, 2023. "Asymmetric response to earnings news across different sentiment states: The role of cognitive dissonance," Journal of Corporate Finance, Elsevier, vol. 78(C).
  36. Rennekamp, Kristina M. & Sethuraman, Mani & Steenhoven, Blake A., 2022. "Engagement in earnings conference calls," Journal of Accounting and Economics, Elsevier, vol. 74(1).
  37. Michelle Hutchens & Sonja O. Rego & Brian Williams, 2024. "The impact of standard setting on individual investors: evidence from SFAS 109," Review of Accounting Studies, Springer, vol. 29(2), pages 1407-1455, June.
  38. Golez, Benjamin & Kelly, Peter & Matthies, Ben, 2025. "FOMC news and segmented markets," Journal of Accounting and Economics, Elsevier, vol. 79(2).
  39. Alper Darendeli, 2025. "How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets," Review of Accounting Studies, Springer, vol. 30(2), pages 1222-1266, June.
  40. Zheng Lei & Guo Xuemeng & Fu Xiangfei, 2022. "How Does Analyst Coverage Affect Corporate Social Responsibility? Evidence from China," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 58(7), pages 2036-2049, May.
  41. Jung Koo Kang & Lorien Stice‐Lawrence & Yu Ting Forester Wong, 2021. "The Firm Next Door: Using Satellite Images to Study Local Information Advantage," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 59(2), pages 713-750, May.
  42. Taha Havakhor & Mohammad Saifur Rahman & Tianjian Zhang & Chenqi Zhu, 2025. "Tech-Enabled Financial Data Access, Retail Investors, and Gambling-Like Behavior in the Stock Market," Management Science, INFORMS, vol. 71(2), pages 1646-1670, February.
  43. Elizabeth Blankespoor, 2019. "The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 57(4), pages 919-967, September.
  44. Wang, Haijun & Jiao, Shuaipeng & Sun, Guanglin, 2024. "Investor interaction and the valuation of listed companies," Research in International Business and Finance, Elsevier, vol. 67(PB).
  45. Wang, Yewen & Tang, Jiaxuan & Li, Cheng, 2025. "Registration reform and stock mispricing: Causal inference based on double machine learning," Research in International Business and Finance, Elsevier, vol. 73(PB).
  46. Christine Cuny & Omri Even‐Tov & Edward M. Watts, 2021. "From Implicit to Explicit: The Impact of Disclosure Requirements on Hidden Transaction Costs," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 59(1), pages 215-242, March.
  47. Richard A. Cazier & Jianning Huang & Fuzhao Zhou, 2024. "Regulatory spillover effects in OTC markets," Review of Accounting Studies, Springer, vol. 29(4), pages 3600-3632, December.
  48. Ma, Xuejiao & Ma, Xiaojun & Fei, Wei & Jiang, Qichuan & Qin, Wen, 2025. "Is more always better? Investor-firm interactions, market competition and innovation performance of firms," Technological Forecasting and Social Change, Elsevier, vol. 210(C).
  49. Choi, Bong-Geun & Choi, Jung Ho & Malik, Sara, 2023. "Not just for investors: The role of earnings announcements in guiding job seekers," Journal of Accounting and Economics, Elsevier, vol. 76(1).
  50. Lili Dai & Rui Shen & Bohui Zhang, 2021. "Does the media spotlight burn or spur innovation?," Review of Accounting Studies, Springer, vol. 26(1), pages 343-390, March.
  51. ED deHAAN & NAN LI & FRANK S. ZHOU, 2023. "Financial Reporting and Employee Job Search," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(2), pages 571-617, May.
  52. Mustafa K. Yılmaz & Mine Aksoy & Tankut T. Çelik, 2020. "Market reaction to regulatory policy changes in financial statements filings: evidence from Turkey," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 10(4), pages 567-605, December.
  53. Yi Cao & Long Chen & Jennifer Wu Tucker & Chi Wan, 2025. "Can generative AI help identify peer firms?," Review of Accounting Studies, Springer, vol. 30(4), pages 3344-3386, December.
  54. Huang, Li & Liu, Jinsong & Shi, Jing & Ying, Qianwei, 2024. "Retail investors matter: The value of corporate interactions," Research in International Business and Finance, Elsevier, vol. 69(C).
  55. Bertomeu, Jeremy & Lin, Yupeng & Liu, Yibin & Ni, Zhenghui, 2025. "The impact of generative AI on information processing: Evidence from the ban of ChatGPT in Italy," Journal of Accounting and Economics, Elsevier, vol. 80(1).
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