Reference health

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

https://doi.org/10.2139/ssrn.3315561
CiteStamped reference-health badge
2 of 29 checkable references need attention · checked 2026-08-29

At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.

14 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

References needing attention

does not resolve to a known work10.2307/2328861
does not resolve to a known work10.2307/2328367
The 27 checked references that resolve
resolves10.1016/j.jaccpubpol.2010.04.001
Does it add up? Early evidence on the data quality of XBRL filings to the SEC
resolves10.2308/acch-50068
Flex or Break? Extensions in XBRL Disclosures to the SEC
resolves10.1016/j.jacceco.2015.03.003
Market (in)attention and the strategic scheduling and timing of earnings announcements
resolves10.1111/j.1540-6261.1985.tb02364.x
Optimal Release of Information By Firms
resolves10.1111/1911-3846.12149
March Market Madness: The Impact of Value‐Irrelevant Events on the Market Pricing of Earnings News
resolves10.1111/1911-3846.12119
The Determinants and Consequences of Information Acquisition via <scp>EDGAR</scp>
resolves10.1016/j.jbusres.2013.05.051
Do XBRL filings enhance informational efficiency? Early evidence from post-earnings announcement drift
resolves10.2307/2491495
Operating Lease Accounting and the Market's Assessment of Equity Risk
resolves10.2308/accr.2010.85.2.483
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
resolves10.1111/j.1540-6261.1980.tb02161.x
Disclosure Laws and Takeover Bids
resolves10.1016/j.jacceco.2016.09.001
Guiding through the Fog: Financial statement complexity and voluntary disclosure
resolves10.2139/ssrn.604142
Disclosure to an Audience with Limited Attention
resolves10.1111/j.1540-6261.2009.01501.x
Driven to Distraction: Extraneous Events and Underreaction to Earnings News
resolves10.1016/j.jacceco.2003.10.002
Limited attention, information disclosure, and financial reporting
resolves10.2307/2555625
Relying on the Information of Interested Parties
resolves10.1111/1475-679x.00043
Earnings Performance and Discretionary Disclosure
resolves10.1111/j.1475-679x.2006.00224.x
The Press as a Watchdog for Accounting Fraud
resolves10.2308/accr.00000001
The Effects of Reporting Complexity on Small and Large Investor Trading
resolves10.1016/0030-5073(76)90022-2
Task complexity and contingent processing in decision making: An information search and protocol analysis
resolves10.1093/rfs/hhn053
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
resolves10.2308/accr.2003.78.1.275
The Effect of Information Complexity on Analysts' Use of That Information
resolves10.1111/j.1911-3846.2010.01009.x
Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items*
resolves10.1016/b978-0-44-453594-8.00007-0
Endogeneity in Empirical Corporate Finance1
resolves10.1007/s11142-016-9354-2
The role of the media in disseminating insider-trading news
resolves10.2307/1913389
Information Acquisition in a Noisy Rational Expectations Economy
resolves10.2307/2490919
Earnings Volatility and Voluntary Management Forecast Disclosure
resolves10.1007/s11142-008-9083-2
Financial reporting complexity and investor underreaction to 10-K information
The 14 references without a DOI — listed, not checked
no DOI — not checkedref10
no DOI — not checkedOn the Impossibility of Informationally Efficient Markets
no DOI — not checkedref15
no DOI — not checkedThe Mosaic Theory, National Security, and the Freedom of Information Act
no DOI — not checkedref31
no DOI — not checkedFinal Report of the Advisory Committee on Improvements to Financial Reporting to the United States Securities and Exchange Commission
no DOI — not checkedIs XBRL the Future of Financial Reporting? (YES!)" The Accounting Onion
no DOI — not checkedGE to Change Its Practices of Disclosure
no DOI — not checkedGE's Annual Report Bulges with Data in Bid to Address Post-Enron Concerns
no DOI — not checkedRegulatory Supervision by the Securities and Exchange Commission: Examinations in a Disclosure-Enforcement Agency
no DOI — not checkedGlobal Ledger: The Next step for XBRL
no DOI — not checkedref41
no DOI — not checkedref42
no DOI — not checkedref43
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

checked 2026-08-29 — re-checked daily as this page is visited; titles and statuses come from Crossref and DataCite and are not part of the signed record

Embed this badge

Both snippets point at the live badge image and link back to this page. The badge re-renders from the daily check, so an embed never goes stale by more than a day of visits.

<a href="https://citestamp.com/citestamped/10.2139/ssrn.3315561"><img src="https://citestamp.com/citestamped/10.2139/ssrn.3315561/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[![CiteStamped reference-health badge](https://citestamp.com/citestamped/10.2139/ssrn.3315561/badge.svg)](https://citestamp.com/citestamped/10.2139/ssrn.3315561)