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Disclosure processing costs, investors’ information choice, and equity market outcomes: A review

Citations

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Cited by:

  1. Hao Xue, 2025. "Investors’ information acquisition and the manager’s value-risk tradeoff," Review of Accounting Studies, Springer, vol. 30(1), pages 776-812, March.
  2. Zachary King & Thomas J. Linsmeier & Daniel D. Wangerin, 2024. "Differences in the value relevance of identifiable intangible assets," Review of Accounting Studies, Springer, vol. 29(4), pages 3838-3886, December.
  3. Göttsche, Max & Habermann, Florian & Sieber, Sebastian, 2024. "The materiality of non-financial tax disclosure: Experimental evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
  4. Max Göttsche & Paul A. Griffin & Florian Habermann & Frank Schiemann & Theresa Spandel, 2025. "A double-edged sword: materiality classifications of sustainability topics," Review of Accounting Studies, Springer, vol. 30(4), pages 3596-3639, December.
  5. Albuquerque, Ana & Carter, Mary Ellen & Guo, Zhe (Michael) & Lynch, Luann J., 2025. "Complexity of CEO compensation packages," Journal of Accounting and Economics, Elsevier, vol. 79(1).
  6. Lacramioara Mansour & Elena Cerasela Spatariu & Cristina Elena Georgescu, "undated". "XBRL Standards - Mean of Improving Capital Market Information Process," BASIQ Conference Proceedings 2023:036, Bucharest University of Economic Studies.
  7. Chen, Yangyang & Ng, Jeffrey & Ofosu, Emmanuel & Yang, Xin, 2025. "Tick size and firm financing decisions: Evidence from a natural experiment," Journal of Empirical Finance, Elsevier, vol. 83(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. Jonas Heese & Joseph Pacelli, 2024. "The monitoring role of social media," Review of Accounting Studies, Springer, vol. 29(2), pages 1666-1706, June.
  10. Darren Bernard & Elsa Maria Juliani & Alastair Lawrence, 2024. "Can executives predict how firm news maps to stock price? A field study at the onset of COVID-19," Review of Accounting Studies, Springer, vol. 29(4), pages 3176-3217, December.
  11. Christensen, Theodore E. & Fronk, Karson E. & Lee, Joshua A. & Nelson, Karen K., 2024. "Data visualization in 10-K filings," Journal of Accounting and Economics, Elsevier, vol. 77(2).
  12. Chenghao Huang & Siyang Tian, 2026. "Actual share repurchases, private information, and stock price crash risk: Evidence from China’s reformed open market repurchase program," Review of Quantitative Finance and Accounting, Springer, vol. 66(2), pages 831-866, February.
  13. Belnap, Andrew & Welsch, Anthony & Williams, Braden, 2023. "Remote tax authority," Journal of Accounting and Economics, Elsevier, vol. 75(2).
  14. Yangyang Chen & Jeffrey Ng & Emmanuel Ofosu & Xin Yang, 2024. "Tick Size and Earnings Guidance in Small-Cap Firms: Evidence from the SEC’s Tick Size Pilot Program," Management Science, INFORMS, vol. 70(8), pages 5386-5407, August.
  15. Wang, Wenzhao & Duxbury, Darren, 2021. "Institutional investor sentiment and the mean-variance relationship: Global evidence," Journal of Economic Behavior & Organization, Elsevier, vol. 191(C), pages 415-441.
  16. Jeremy Michels, 2025. "Retail investor trade and the pricing of earnings," Review of Accounting Studies, Springer, vol. 30(1), pages 575-610, March.
  17. Olga Bogachek & Antonio De Vito & Paul Demeré & Francesco Grossetti, 2026. "Using narrative disclosures to predict tax outcomes," Review of Accounting Studies, Springer, vol. 31(1), pages 374-412, March.
  18. Sandra Chrzan & Christiane Pott, 2024. "Limiting environmental reporting flexibility: investor judgment based on the EU taxonomy," Review of Quantitative Finance and Accounting, Springer, vol. 63(4), pages 1511-1548, November.
  19. Acheampong, Albert & Elshandidy, Tamer, 2024. "Do social and environmental disclosures impact information asymmetry?," Economics Letters, Elsevier, vol. 234(C).
  20. Ryan McDonough & Venky Nagar & Jordan Schoenfeld, 2024. "Voluntary disclosures by activist investors: the role of activist expectations," Review of Accounting Studies, Springer, vol. 29(3), pages 2031-2081, September.
  21. 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.
  22. Shawn Ho & Baljit K. Sidhu & Fan Yang, 2023. "The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3609-3641, September.
  23. Ren, Shenggang & Wu, Yanping & Zhao, Li & Du, Lei, 2024. "Third-party environmental information disclosure and firms' carbon emissions," Energy Economics, Elsevier, vol. 131(C).
  24. Rong Gong, 2023. "How firms respond to external valuation: Evidence from the monitoring role of media," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4657-4681, December.
  25. Du, Kai & Song, Jinyuan, 2022. "The impact of geotargeting on household information acquisition: Evidence from a Google News redesign," Research Policy, Elsevier, vol. 51(10).
  26. Darendeli, Alper & Fiechter, Peter & Hitz, Jörg-Markus & Lehmann, Nico, 2022. "The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage," Journal of Accounting and Economics, Elsevier, vol. 74(2).
  27. 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).
  28. repec:osf:socarx:qe6tu_v1 is not listed on IDEAS
  29. Cheng, Qiang & Lin, Pengkai & Zhao, Yue, 2025. "Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages," Journal of Accounting and Economics, Elsevier, vol. 80(2).
  30. Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E., 2025. "Accounting comparability between M&A bidders and targets and deal outcome," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 99(C).
  31. Liang, Qingwen & Huang, Wan, 2025. "The impact of narrative R&D disclosures on bond issuance spreads of Chinese firms," International Review of Economics & Finance, Elsevier, vol. 102(C).
  32. Charles G. Ham & Zachary R. Kaplan & Steven Utke, 2023. "Attention to dividends, inattention to earnings?," Review of Accounting Studies, Springer, vol. 28(1), pages 265-306, March.
  33. Benjamin Noordermeer & Patrick Vorst, 2025. "The Informativeness of Balance Sheet Disaggregations: Evidence from Forecasting Operating Assets," Management Science, INFORMS, vol. 71(11), pages 9523-9547, November.
  34. Dyer, Travis A., 2021. "The demand for public information by local and nonlocal investors: Evidence from investor-level data," Journal of Accounting and Economics, Elsevier, vol. 72(1).
  35. Bertomeu, Jeremy, 2023. "Managers’ choice of disclosure complexity," Journal of Accounting and Economics, Elsevier, vol. 76(2).
  36. Dyer, Travis & Guest, Nicholas & Yu, Elisha, 2025. "New accounting standards and the performance of quantitative investors," Journal of Accounting and Economics, Elsevier, vol. 79(2).
  37. Caleb Rawson & Brady J. Twedt & Jessica C. Watkins, 2025. "Promotional Press Releases and Investor Processing Costs," Management Science, INFORMS, vol. 71(6), pages 4795-4824, June.
  38. Shibo Bian & Iftekhar Hasan & Xunxiao Wang & Zhipeng Yan, 2024. "Do markets value manager-investor interaction quality? Evidence from IPO returns," Review of Quantitative Finance and Accounting, Springer, vol. 63(2), pages 599-632, August.
  39. Li, Zihui & Ma, Lijun & Zhang, Min, 2025. "Does a sudden breakdown in public information search impair analyst forecast accuracy? Evidence from China," Journal of Empirical Finance, Elsevier, vol. 83(C).
  40. 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.
  41. Fiechter, Peter & Landsman, Wayne R. & Peasnell, Kenneth & Renders, Annelies, 2024. "Do industry-specific accounting standards matter for capital allocation decisions?," Journal of Accounting and Economics, Elsevier, vol. 77(2).
  42. Chongho Kim & Jihwon Park & Edward Sul, 2025. "The Effects of MiFID II on Voluntary Disclosure," Management Science, INFORMS, vol. 71(10), pages 8565-8585, October.
  43. Farrell, Michael & Murphy, Dermot & Painter, Marcus & Zhang, Guangli, 2023. "The complexity yield puzzle: A textual analysis of municipal bond disclosures," Working Papers 338, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
  44. Yin, Libo & Zhu, Xiaoye, 2025. "Investor–firm interactions versus investor–investor interactions: Which enhances investor learning better?," International Review of Financial Analysis, Elsevier, vol. 104(PA).
  45. Levich, Sergej & Knust, Lucas, 2025. "Discriminative meets generative: Automated information retrieval from unstructured corporate documents via (large) language models," International Journal of Accounting Information Systems, Elsevier, vol. 56(C).
  46. Rolf Uwe Fülbier & Thorsten Sellhorn, 2023. "Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society," Journal of Business Economics, Springer, vol. 93(6), pages 1089-1124, August.
  47. 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.
  48. Hunter Ng, 2024. "Strategic Control of Facial Expressions by the Fed Chair," Papers 2410.20214, arXiv.org.
  49. 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).
  50. Hong Qu & Jared Williams & Ran Zhao & Anthony Kwasnica, 2025. "Coordinated Inattention and Disclosure Complexity," Management Science, INFORMS, vol. 71(2), pages 1581-1599, February.
  51. Bertomeu, Jeremy, 2024. "Disclosure paternalism," Journal of Accounting and Economics, Elsevier, vol. 77(2).
  52. Kang, Jung Koo, 2024. "Gone with the big data: Institutional lender demand for private information," Journal of Accounting and Economics, Elsevier, vol. 77(2).
  53. de Haan, Ed & Lawrence, Alastair & Litjens, Robin, 2025. "Measuring investor attention using Google search," Other publications TiSEM a186d16d-dce3-4d48-b0fc-1, Tilburg University, School of Economics and Management.
  54. Glaeser, Stephen & Lang, Mark, 2024. "Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation," Journal of Accounting and Economics, Elsevier, vol. 78(2).
  55. 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.
  56. Koenraadt, Jeroen & Martens, Tim & Sextroh, Christoph, 2024. "Social media analysts, managerial learning, and corporate innovation," LSE Research Online Documents on Economics 124417, London School of Economics and Political Science, LSE Library.
  57. Michael S. Drake & James R. Moon & Brady J. Twedt & James D. Warren, 2023. "Social media analysts and sell-side analyst research," Review of Accounting Studies, Springer, vol. 28(2), pages 385-420, June.
  58. Patricia M. Dechow & Wei Ting Loh & Annika Yu Wang, 2025. "A rating system to evaluate non-GAAP exclusion quality," Review of Accounting Studies, Springer, vol. 30(2), pages 1037-1098, June.
  59. Yucheng Chen & Baolei Qi & Zeyu Sun, 2025. "How Data Factors Affect Labour Cost Stickiness: Evidence From China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(5), pages 4411-4431, December.
  60. Ahçi, Mustafa, 2023. "Essays on corporate disclosures, innovation, and investments," Other publications TiSEM 0dddb5f7-17e1-41ba-97da-0, Tilburg University, School of Economics and Management.
  61. Mark Zakota, 2025. "EPA scrutiny and voluntary environmental disclosures," Review of Accounting Studies, Springer, vol. 30(4), pages 3514-3557, December.
  62. Stephanie M. Grant & Jessen L. Hobson & Roshan K. Sinha, 2024. "Digital Engagement Practices in Mobile Trading: The Impact of Color and Swiping to Trade on Investor Decisions," Management Science, INFORMS, vol. 70(3), pages 2003-2022, March.
  63. Xing, Hongwei & Wu, Tongtong, 2025. "The effect of third-party certification for green bonds: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 106(C).
  64. Jeffery Piao & K. Philip Wang & Diana L. Weng, 2025. "U.S. Banks’ Artificial Intelligence and Small Business Lending: Evidence from the Census Bureau’s Annual Business Survey," Working Papers 25-07, Center for Economic Studies, U.S. Census Bureau.
  65. 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.
  66. Kenneth J. Merkley & Joseph Pacelli & Mark Piorkowski & Brian Williams, 2024. "Crypto-influencers," Review of Accounting Studies, Springer, vol. 29(3), pages 2254-2297, September.
  67. Khaled Abdulsalam & Dane M. Christensen & Scott D. Graffin & John Li, 2025. "Do Boards Reward and Punish CEOs Based on Employee Satisfaction Ratings?," Organization Science, INFORMS, vol. 36(2), pages 881-902, March.
  68. Jiao, Yawen, 2024. "Managing decision fatigue: Evidence from analysts’ earnings forecasts," Journal of Accounting and Economics, Elsevier, vol. 77(1).
  69. Nguyen, Huan Huu & Ngo, Vu Minh & Pham, Luan Minh & Van Nguyen, Phuc, 2025. "Investor sentiment and market returns: A multi-horizon analysis," Research in International Business and Finance, Elsevier, vol. 74(C).
  70. Du, Kai & Huddart, Steven & Jiang, Xin Daniel, 2023. "Lost in standardization: Effects of financial statement database discrepancies on inference," Journal of Accounting and Economics, Elsevier, vol. 76(1).
  71. Juanjuan Zhang & Song Zhou & Fuhui Ma, 2025. "Does ERP Implementation Lower Corporate Financing Costs? A Dual Perspective from Risk Management and Value Creation," Risks, MDPI, vol. 13(9), pages 1-34, August.
  72. Huang, Rui & Chen, Xing & Wu, Chongfeng, 2025. "The textual similarity of news content and stock return synchronicity," Emerging Markets Review, Elsevier, vol. 67(C).
  73. Miles Gietzmann & Francesco Grossetti & Craig M. Lewis, 2026. "Investor distraction and multi-dimensional financial narrative," Review of Accounting Studies, Springer, vol. 31(1), pages 334-373, March.
  74. Piao Li & Chang Song & Jenny Jing Wang & Hongrui Zheng, 2022. "CFOs’ audit experience and corporate disclosure quality: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 4013-4039, September.
  75. Rong Gong, 2024. "Objective or biased? CEO overconfidence and journalists' coverage," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(4), pages 4333-4357, December.
  76. Jannis Bischof & Joachim Gassen & Anna Rohlfing-Bastian & Davud Rostam-Afschar & Caren Sureth-Sloane, 2024. "Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting," Schmalenbach Journal of Business Research, Springer, vol. 76(4), pages 573-611, December.
  77. Luminita Enache & Hila Fogel‐Yaari & Heather Li, 2022. "Signalling long‐term focus through textual emphasis on innovation: are firms putting their money where their mouth is?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3791-3836, September.
  78. Stoffman, Noah & Woeppel, Michael & Yavuz, M. Deniz, 2022. "Small innovators: No risk, No return," Journal of Accounting and Economics, Elsevier, vol. 74(1).
  79. Cui, Ke & Liu, Tianjing & Wu, Yunyong & Ding, Lina, 2025. "Information barrier, audit quality, and organizational resilience," Finance Research Letters, Elsevier, vol. 85(PB).
  80. Chris E. Hogan & Sarah E. Stein & Sarah B. Stuber, 2025. "Moving toward consensus: an examination of trends in investment fair values," Review of Accounting Studies, Springer, vol. 30(4), pages 3857-3893, December.
  81. Audrey Hsu & Sophia Liu, 2025. "Recognition versus disclosure and stock price crash risk: Evidence from IFRS 16 adoption," Review of Quantitative Finance and Accounting, Springer, vol. 65(2), pages 749-776, August.
  82. Baik, Bok & Kim, Alex G. & Kim, David S. & Yoon, Sangwon, 2025. "Vocal delivery quality in earnings conference calls," Journal of Accounting and Economics, Elsevier, vol. 80(1).
  83. Paul Brockman & Dennis Y Chung & Neal M Snow, 2023. "Search-Based Peer Groups and Commonality in Liquidity," Review of Finance, European Finance Association, vol. 27(1), pages 33-77.
  84. Jacob Thomas & Frank Zhang & Wei Zhu, 2021. "Dark Trading and Post-Earnings-Announcement Drift," Management Science, INFORMS, vol. 67(12), pages 7785-7811, December.
  85. 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).
  86. Liu, Betty & Moss, Austin, 2025. "The role of accounting information in an era of fake news," Journal of Accounting and Economics, Elsevier, vol. 79(2).
  87. Zhou, Weihua & Li, Yuanjie & Wang, Deli & Xueqin, Du & Ke, Yishun, 2024. "Management's tone in MD&A disclosure and investment efficiency: Evidence from China," Finance Research Letters, Elsevier, vol. 59(C).
  88. Dammak, Wael & Boutouria, Nahla & Ben Hamad, Salah & de Peretti, Christian, 2023. "Investor behavior in the currency option market during the COVID-19 pandemic," The Journal of Economic Asymmetries, Elsevier, vol. 28(C).
  89. Michael Dambra & Bryce Schonberger & Charles Wasley, 2024. "Creating visibility: voluntary disclosure by private firms pursuing an initial public offering," Review of Accounting Studies, Springer, vol. 29(3), pages 2468-2517, September.
  90. Linying Lv, 2024. "The Value of Information from Sell-side Analysts," Papers 2411.13813, arXiv.org, revised Jun 2025.
  91. Kerry Xiao & Amy Zang, 2025. "Vague Knowledge: Evidence from Analyst Reports," Papers 2505.12269, arXiv.org, revised May 2025.
  92. Daniel Saavedra, 2023. "Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements," Review of Accounting Studies, Springer, vol. 28(3), pages 1388-1412, September.
  93. Jannis Bischof & Ulf Brüggemann & Holger Daske, 2023. "Asset Reclassifications and Bank Recapitalization During the Financial Crisis," Management Science, INFORMS, vol. 69(1), pages 75-100, January.
  94. 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).
  95. Kristian D. Allee & Ryan Cating & Caleb Rawson, 2025. "No news is bad news: local news intensity and firms’ information environments," Review of Accounting Studies, Springer, vol. 30(1), pages 1-32, March.
  96. Badryah Alhusaini & Kimball L. Chapman & Hal D. White, 2025. "Testing the waters meetings, retail trading, and capital market frictions," Review of Accounting Studies, Springer, vol. 30(2), pages 1175-1221, June.
  97. Jifan Hu & Yeyao Tang & Na Yin & Xiang Guo, 2024. "RETRACTED ARTICLE: Institutional Investor Information Competition and Accounting Information Transparency: Implications for Financial Markets and Corporate Governance in China," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(2), pages 9629-9666, June.
  98. Wenbing Luo & Yuxin Yu & Mingjun Deng, 2026. "The Impact of Digital Transformation on Corporate Cost Stickiness: Evidence From China's Agriculture‐Related Listed Companies," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 31(2), pages 2063-2081, April.
  99. Chen, Chen & Hanlon, Dean & Khedmati, Mehdi & Wake, James, 2023. "Annual report readability and equity mispricing," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(3).
  100. Travis Dyer & Mark Lang & Jun Oh, 2025. "Media Conglomeration, Local News, and Capital Market Consequences," Management Science, INFORMS, vol. 71(8), pages 6602-6626, August.
  101. Baptiste Colas & Carl Brousseau, 2025. "Industry classification misfits: identification, consequences and guidance," Review of Accounting Studies, Springer, vol. 30(4), pages 3295-3343, December.
  102. Cuny, Christine & Li, Ken & Nakhmurina, Anya & Watts, Edward M., 2025. "Muni Disclosure: All talk and no trade?," Journal of Accounting and Economics, Elsevier, vol. 80(1).
  103. 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).
  104. Dyer, Travis & Köchling, Gerrit & Limbach, Peter, 2024. "Traditional investment research and social networks: Evidence from Facebook connections," CFR Working Papers 24-03, University of Cologne, Centre for Financial Research (CFR).
  105. Ed deHaan & Alastair Lawrence & Robin Litjens, 2025. "Measuring Investor Attention Using Google Search," Management Science, INFORMS, vol. 71(7), pages 6275-6297, July.
  106. Hui‐Yu Hsiao & Wu‐Po Liu & Szu‐Jung Wu, 2025. "Does increased monitoring enhance the credibility of financial reports? Evidence of auditing semi‐annual financial statements," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(1), pages 753-772, March.
  107. 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).
  108. Chen, Rongda & Wang, Maochuan & Yi, Yuyang & Gao, Yuanhao, 2026. "Democratizing corporate governance: How retail investors’ ESG attention reduces ESG-washing," International Review of Economics & Finance, Elsevier, vol. 105(C).
  109. Gong, Aibo & Ke, Shaowei & Qiu, Yawen & Shen, Rui, 2022. "Robust pricing under strategic trading," Journal of Economic Theory, Elsevier, vol. 199(C).
  110. Rui Xiang & Congmin Song & Rongyu Lin & Lu Shen, 2025. "Visual annual reports and stock price crash risk," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(2), pages 2035-2064, June.
  111. Jianghua Shen & Lingmin Xie & Zhimin Xie, 2022. "The unintended consequence of financial statement comparability: evidence from managerial learning practices," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3073-3106, September.
  112. Yao, Kai & Chevapatrakul, Thanaset & Nguyen, Thach Vu Hong & Yin, Shiyan, 2026. "Uncertainty words and corporate information environment," Research in International Business and Finance, Elsevier, vol. 81(C).
  113. Li, Zhenghui & Huang, Zimei & Su, Yaya, 2023. "New media environment, environmental regulation and corporate green technology innovation:Evidence from China," Energy Economics, Elsevier, vol. 119(C).
  114. Wei, Haitian & Ooi, Chai-Aun & Mohd-Rashid, Rasidah, 2025. "Market responses to ESG amid signs of ESG De-institutionalization: evidence from the 2024 economic shock and Trump’s election victory," Finance Research Letters, Elsevier, vol. 81(C).
  115. Itay Goldstein & Shijie Yang & Luo Zuo, 2020. "The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation," NBER Working Papers 27529, National Bureau of Economic Research, Inc.
  116. Hagenberg, Thomas C., 2025. "Transaction-level transparency and portfolio mimicking," Journal of Accounting and Economics, Elsevier, vol. 79(1).
  117. Li, Lin & Liu, Kunyu & Li, Guoping, 2024. "What can analyst forecasts tell us about imperfect information?," International Review of Economics & Finance, Elsevier, vol. 92(C), pages 1059-1073.
  118. Li, Oliver Zhen & Lin, Yupeng & Zhang, Jinping & Zhang, Zilong, 2025. "Peer default and EDGAR searches," Journal of Corporate Finance, Elsevier, vol. 95(C).
  119. Guo, Shijun & Hu, Fang, 2025. "Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity," Journal of Contemporary Accounting and Economics, Elsevier, vol. 21(1).
  120. Caleb Rawson & Stephen P. Rowe, 2024. "The power of not trading: Evidence from index fund ownership," Review of Accounting Studies, Springer, vol. 29(1), pages 388-422, March.
  121. Duan, Huayou & Zhao, Chenchen & Wang, Lu & Liu, Guangqiang, 2024. "The relationship between renewable energy attention and volatility: A HAR model with markov time-varying transition probability," Research in International Business and Finance, Elsevier, vol. 71(C).
  122. Liang, Qingwen & Yin, Yugang & Liu, Yahui & Zhao, Qicheng, 2024. "Narrative R&D disclosure and bank loans: Evidence from China," Finance Research Letters, Elsevier, vol. 62(PB).
  123. 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.
  124. Bachner, Felix, 2025. "Decoding market reactions: Analysis of divergent signals of ESG ratings," International Review of Financial Analysis, Elsevier, vol. 103(C).
  125. Mariia Kosar & Sergei Mikhalishchev, 2022. "Inattentive Price Discovery in ETFs," CERGE-EI Working Papers wp735, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
  126. Vicente Cuñat & Moqi Groen-Xu, 2025. "Timing Complex News to Target Attention," Management Science, INFORMS, vol. 71(9), pages 7774-7799, September.
  127. Ya-Guang Du & Shu Li & Nan-Ting Kuo & Dan Li, 2025. "Does the annual report readability improve corporate R&D investment? Evidence from China," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(2), pages 440-460, June.
  128. 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).
  129. Bazrafshan, Ebrahim, 2023. "The role of ESG ranking in retail and institutional investors' attention and trading behavior," Finance Research Letters, Elsevier, vol. 58(PC).
  130. Travis Dyer & Eunjee Kim, 2021. "Anonymous Equity Research," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 59(2), pages 575-611, May.
  131. Yan Han & Xin Cui & Gloria Y. Tian & Peipei Wang, 2023. "Bayesian Investor Belief Updating Speed and Market Underreaction to Earnings Announcements," Australian Accounting Review, CPA Australia, vol. 33(1), pages 66-85, March.
  132. Song, Qian & Holland, Kevin, 2023. "The quality of tax accounting for financial reporting purposes: International evidence from the United Kingdom," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
  133. Natalya Bikmetova & Christo A. Pirinsky, 2026. "Do ESG Rating Agencies Improve ESG Performance?," Journal of Business Ethics, Springer, vol. 204(2), pages 335-365, March.
  134. Lan, Jing & Zhai, Tianchang & Sun, Xue & Liu, Zhen & Lu, Lu, 2025. "Environmental information disclosure and carbon emission efficiency: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 101(C).
  135. Nicholas Guest & Jaewoo Kim, 2024. "The media response to a loss of analyst coverage," Review of Accounting Studies, Springer, vol. 29(4), pages 3752-3787, December.
  136. Anthony Welsch & Braden Williams & Lillian Mills, 2025. "Do accounting earnings provide useful information for state tax revenue forecasts?," Review of Accounting Studies, Springer, vol. 30(1), pages 813-859, March.
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