Search Results - subject:"Information Processing Costs"

The price of processing : information frictions and market efficiency in DeFi

Azar, Pablo; Olivas, Sergio; Sinha, Nish D. - 2025

information revelation, consistent with our empirical findings. Our results quantify the limits imposed by information processing … costs on market efficiency, demonstrating that transparency alone does not guarantee immediate information incorporation …

Persistent link: https://www.econbiz.de/10015396109

Deferred tax asset revaluations, costly information processing, and bank deposits : evidence from the tax cuts and jobs act

Mohrmann, Ulf; Riepe, Jan - In: Management science : journal of the Institute for … 71 (2025) 1, pp. 318-346

Persistent link: https://www.econbiz.de/10015409699

Does individual investor attention to financial information influence the pricing of stocks?

Song, Shiwon - 2020 - Revised version of 2018/37/ACC

Persistent link: https://www.econbiz.de/10012199473

Does investor attention to accounting information matter to the pricing of stocks?

Song, Shiwon - 2018

Persistent link: https://www.econbiz.de/10012057054

Managerial Investment and Changes in GAAP: An Internal Consequence of External Reporting.

Shroff, Nemit Omprakash - 2011

This paper investigates whether mandatory changes in Generally Accepted Accounting Principles (GAAP) affect investment in physical capital and research and development. Using a sample containing forty–nine changes in GAAP, I find evidence that changes in accounting rules affect investment...

Persistent link: https://www.econbiz.de/10009477405