This paper reviews the literature examining how costs of monitoring for, acquiring, and
analyzing firm disclosures–collectively,“disclosure processing costs”–affect investor …

This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in shaping observed accounting …

This paper discusses the empirical literature on the economic consequences of disclosure
and financial reporting regulation, drawing on US and international evidence. Given the …

Integrated reporting () is an emerging international corporate reporting initiative to address
limitations to extant corporate reporting approaches, which are commonly criticized for being …

This study assesses whether the accrual-generating process is adequately described by a
linear model with respect to a range of underlying determinants examined by prior literature …

We provide insights into earnings quality from a survey of 169 CFOs of public companies
and in-depth interviews of 12 CFOs and two standard setters. CFOs believe that (i) above all …

Integrated reporting is a new reporting tool that includes financial and nonfinancial
information, which represents a natural evolution of the corporate reporting movement …

We examine the effect of corporate social responsibility (CSR) on the cost of equity capital
for a large sample of US firms. Using several approaches to estimate firms' ex ante cost of …

Practitioners have long criticized risk-factor disclosures in the 10-K as generic and
boilerplate. In response, regulators emphasize the importance of being specific. By using a …

This paper encourages scholars of management to pay attention to the mutually constitutive
nature of accounting, organizing, and economizing. This means viewing accounting as …