We test and compare the effects of introduction of two new financial information technologies, EDGAR and XBRL, on well … about public firms; XBRL reduces the cost of processing such information. Using stacked difference …-in-differences regressions, we find that both EDGAR and XBRL reduce mispricing for accounting-based anomalies but not for non …

The innovations that became the foundation for the Internet originate from two eras that illustrate two distinct models …

taxes would have had on broadband Internet access at an early stage of its diffusion around the country, combining data on …With fixed costs of developing technology, taxes can generate large efficiency costs by slowing the rate of diffusion …

To identify the determinants of cross-country disparities in personal computer and Internet penetration, we examine a … significant in most specifications for computer use. A similar pattern holds true for Internet use, except that telephone density … differentials. For computers, telephone density and regulatory quality are of second and third importance, while for the Internet …

The authors test opposing theories on how urban locations influenced the diffusion of Internet technology. They find … evidence that, controlling for industry, participation in the Internet is more likely in rural areas than in urban areas …. Nevertheless, talk of the dissolution of cities is premature. Frontier Internet technologies appear more often at establishments in …

Our study provides the first census of the dispersion of Internet technology to commercial establishments in the United … States. We distinguish between participation, that is, use of the Internet because it is necessary for all business (e ….g., email and browsing) and enhancement, that is, adoption of Internet technology to enhance computing processes for competitive …

and international technology diffusion. We examine the impact of a revolutionary technology, the roll-out of the global … international technology diffusion through the complementary mechanisms of importing machinery and acquiring knowledge of the … formation of global value chains and the diffusion of frontier technology …