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

Author:

Blankespoor Elizabeth

Publisher

Elsevier BV

Reference43 articles.

1. Does it add up? Early evidence on the data quality of XBRL filings to the SEC;R S Debreceny;Journal of Accounting and Public Policy,2010

2. Flex or Break? Extensions in XBRL Disclosures to the SEC;R S Debreceny;Accounting Horizons,2011

3. Market (in)attention and the strategic scheduling and timing of earnings announcements;E Dehaan;Journal of Accounting and Economics,2015

4. Optimal Release of Information by Firms;D W Diamond;The Journal of Finance,1985

5. Disclosure, Liquidity, and the Cost of Capital;D W R E Diamond;The Journal of Finance,1991

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