between accounting earnings and stock market value, i.e., earnings relevance. On the one hand, inflation may decrease earnings … relevance as historical cost accounting relies on historical transaction prices that become less relevant when inflation changes …

-known asset pricing anomalies often attributed to mispricing. EDGAR facilitates easier access to public accounting information …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 …

We examine how sell-side equity analysts strategically disclose information of differing quality to the public versus …-precise information provided to their private clients more valuable. Analysts' say-buy/whisper-sell behavior results in information …

Account) while following the accounting principles and methods outlined in the SEEA Central Framework (SEEA-CF). This approach … gaps and accounting issues in the US context more specifically …

, holding fixed firm size, soft information also favors flatter organizations with fewer layers of management. In contrast …, large hierarchical firms with multiple layers of management are at a comparative advantage when information can be …This paper assesses different organizational forms in terms of their ability to generate information about investment …