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

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References

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1936The Unanticipated Consequences of Purposive Social Action

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2,522 cited

1981The Informational Role of Warranties and Private Disclosure about Product Quality2,491 cited

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2017SEC comment letters and firm disclosure219 cited
2016Does Information-Processing Cost Affect Firm-Specific Information Acquisition? Evidence from XBRL Adoption177 cited
2014Textual Analysis and International Financial Reporting: Large Sample Evidence173 cited
2022Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data165 cited
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2016The Capital Market Consequences of Language Barriers in the Conference Calls of Non-U.S. Firms130 cited
2019Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers100 cited
2020How to Talk When a Machine is Listening?: Corporate Disclosure in the Age of AI94 cited
2023Bloated Disclosures: Can ChatGPT Help Investors Process Information?92 cited
2019XBRL adoption and expected crash risk74 cited
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2018Information‐Processing Costs and Breadth of Ownership68 cited
2012An Evaluation of the Current State and Future of XBRL and Interactive Data for Investors and Analysts64 cited