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The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate

Citations

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Cited by:

  1. Sehwa Kim & Seil Kim & Anya V. Kleymenova & Rongchen Li, 2023. "Current Expected Credit Losses (CECL) Standard and Banks' Information Production," Finance and Economics Discussion Series 2023-063, Board of Governors of the Federal Reserve System (U.S.).
  2. Eleonora Herrera-Medina & Antoni Riera Font, 2023. "A Multiagent Game Theoretic Simulation of Public Policy Coordination through Collaboration," Sustainability, MDPI, vol. 15(15), pages 1-20, August.
  3. Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021. "Tax Strategy Disclosure: A Greenwashing Mandate?," CESifo Working Paper Series 9030, CESifo.
  4. Su, Kun & Zhang, Miaomiao & Liu, Chengyun, 2022. "Financial derivatives, analyst forecasts, and stock price synchronicity: Evidence from an emerging market," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 81(C).
  5. Indrit Troshani & Nick Rowbottom, 2021. "Digital Corporate Reporting: Research Developments and Implications," Australian Accounting Review, CPA Australia, vol. 31(3), pages 213-232, September.
  6. Xitong Li & Hongwei Zhu & Luo Zuo, 2021. "Reporting Technologies and Textual Readability: Evidence from the XBRL Mandate," Information Systems Research, INFORMS, vol. 32(3), pages 1025-1042, September.
  7. Cuñat, Vicente & Xu, Moqi, 2025. "Timing complex news to target attention," LSE Research Online Documents on Economics 122380, London School of Economics and Political Science, LSE Library.
  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. Bazrafshan, Ebrahim, 2023. "The role of ESG ranking in retail and institutional investors' attention and trading behavior," Finance Research Letters, Elsevier, vol. 58(PC).
  10. Nicholas M. Guest, 2021. "The Information Role of the Media in Earnings News," Journal of Accounting Research, Wiley Blackwell, vol. 59(3), pages 1021-1076, June.
  11. Wafa Sassi & Hakim Ben Othman & Khaled Hussainey, 2024. "The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 175-192, June.
  12. Stephanie M. Grant, 2020. "How Does Using a Mobile Device Change Investors’ Reactions to Firm Disclosures?," Journal of Accounting Research, Wiley Blackwell, vol. 58(3), pages 741-775, June.
  13. Suman Banerjee & Saul Estrin & Sarmistha Pal, 2022. "Corporate disclosure, compliance and consequences: evidence from Russia," The European Journal of Finance, Taylor & Francis Journals, vol. 28(17), pages 1770-1802, November.
  14. Pungaliya, Raunaq S. & Wang, Yanbo, 2023. "Machine invasion: Automation in information acquisition and the cross-section of stock returns," Journal of Financial Markets, Elsevier, vol. 64(C).
  15. Ni, Xiaoran & Wang, Ye & Yin, David, 2021. "Does Modern Information Technology Attenuate Managerial Information Hoarding? Evidence from the EDGAR Implementation," Journal of Corporate Finance, Elsevier, vol. 71(C).
  16. Henry Eyring & Patrick J. Ferguson & Sebastian Koppers, 2021. "Less Information, More Comparison, and Better Performance: Evidence from a Field Experiment," Journal of Accounting Research, Wiley Blackwell, vol. 59(2), pages 657-711, May.
  17. Han, Chen & Wu, Chengliang & Wei, Lu, 2023. "The impact of the disclosure characteristics of the application material on the successful listing of companies on China’s Science and Technology Innovation Board," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
  18. Xi Chen & Yang Ha (Tony) Cho & Yiwei Dou & Baruch Lev, 2022. "Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data," Journal of Accounting Research, Wiley Blackwell, vol. 60(2), pages 467-515, May.
  19. 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).
  20. 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).
  21. Hu, Kexin & Li, Xingyi & Li, Zhongfei, 2024. "Effect of ESG rating disagreement on stock price informativeness: Empirical evidence from China's capital market," International Review of Financial Analysis, Elsevier, vol. 96(PB).
  22. Belnap, Andrew, 2023. "The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment," Journal of Accounting and Economics, Elsevier, vol. 75(1).
  23. Su, Lixin (Nancy) & Wong, Sonia Man-Lai & Xue, Yuan & Zhao, Xiaofeng, 2025. "Do short-sale constraints inhibit information acquisition? Evidence from regulation SHO," Journal of Financial Markets, Elsevier, vol. 72(C).
  24. Jian Zhang & Ningzhi Wang & Xinyu Zhu & Xiao Yi, 2024. "Does the supply of tax information affect financial restatements? Evidence from the launch of Taxation Administration Information System III in China," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-13, December.
  25. 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).
  26. Lyu, Huaili & Wang, Wenming & Xu, Si & Zhou, Jingting, 2022. "Individual investment bankers’ reputation concerns and bond yield spreads: Evidence from China," Journal of Banking & Finance, Elsevier, vol. 140(C).
  27. Georg Reischauer & Thomas Hess & Thorsten Sellhorn & Erik Theissen, 2024. "Transparency in an Age of Digitalization and Responsibility," Schmalenbach Journal of Business Research, Springer, vol. 76(4), pages 483-494, December.
  28. Miao Liu, 2022. "Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach," Journal of Accounting Research, Wiley Blackwell, vol. 60(2), pages 607-651, May.
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