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

2020/08/15 by Elizabeth Blankespoor, Ed deHaan, Iván Marinovic · 5 citations
Business, Management and Accounting · Economics, Econometrics and Finance · #Auditing, Earnings Management, Governance #Financial Markets and Investment Strategies #Financial Reporting and Valuation Research

paper · doi:10.1016/j.jacceco.2020.101344

openalex publication_date 2020/08/15 · openalex created_date 2025/10/10 · openalex updated_date 2026/08/02

Citations

• The Effect of Quarterly Report Readability on Information Efficiency of Stock Prices*
• Implications of rational inattention
• Bringing the Future Forward: The Effect of Disclosure on the Returns‐Earnings Relation
• A Simple Model of Capital Market Equilibrium with Incomplete Information
• Information, trade and common knowledge
• Investor and Analyst Reactions to Earnings Announcements of Related Firms: An Empirical Analysis
• Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?
• Psychology and Economics: Evidence from the Field
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• Disagreement and the Stock Market
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• The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach
• Measuring Readability in Financial Disclosures
• Detecting Deceptive Discussions in Conference Calls
• Disclosure of Nonproprietary Information
• Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language*
• The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
• Linguistic Complexity in Firm Disclosures: Obfuscation or Information?
• The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure
• Wisdom of Crowds: Cross‐Sectional Variation in the Informativeness of Third‐Party‐Generated Product Information on Twitter
• Investor Relations and Information Assimilation
• What Drives Media Slant? Evidence From U.S. Daily Newspapers
• Information Acquisition and Under-Diversification
• Concurrent Earnings Announcements and Analysts' Information Production
• Optimal Sticky Prices under Rational Inattention
• Spreading the Word: Price Discovery and Newswire Dissemination of Management Earnings Guidance
• The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records
• The Governance Effect of the Media's News Dissemination Role: Evidence from Insider Trading
• In Search of Attention
• Institutional Investors and Equity Returns: Are Short-term Institutions Better Informed?
• Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications
• Does Greater Firm‐Specific Return Variation Mean More or Less Informed Stock Pricing?
• The Role of the Business Press as an Information Intermediary
• Understanding earnings quality: A review of the proxies, their determinants and their consequences
• The financial reporting environment: Review of the recent literature
• Can Twitter Help Predict Firm-Level Earnings and Stock Returns?
• A plain English measure of financial reporting readability
• The Corporate Governance Role of the Media: Evidence from Russia
• Information Acquisition in a Noisy Rational Expectations Economy
• Tone Management

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• Participant dyads making group decisions in social uncertainty adopt the exploitative strategy and show enhanced inter-brain synchrony
• Democratizing corporate governance: How retail investors’ ESG attention reduces ESG-washing
• The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage
• Vocal delivery quality in earnings conference calls
• Muni Disclosure: All talk and no trade?