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Cited by 801

The DOI matches its Crossref record; 61 of the 61 references it cites were found in a registry or an index.

The Effects of Reporting Complexity on Small and Large Investor Trading

Open access
Miller, Brian P.·2010·The Accounting Review
DOI 10.2308/accr.00000001
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Abstract

ABSTRACT: This study examines the effects of financial reporting complexity on investors’ trading behavior. I find that more complex (longer and less readable) filings are associated with lower overall trading, and that this relationship appears due to a reduction in small investors’ trading activity. Additional evidence suggests that the association between report complexity and lower abnormal trading is driven by both cross-sectional variation in firms’ disclosure attributes and variations in disclosure complexity over time. Given regulatory concerns over plain English disclosures and the trend toward more disclosure, my investigation into the effects of reporting complexity on small and large investors should be of interest to regulators concerned with reporting clarity and leveling the playing field across classes of investors.

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Crossref · 10.2308/accr.00000001

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Metadata

Authors
Miller, B. P.
Venue
The Accounting Review
Publisher
American Accounting Association
Published
2010-11-01
Volume
85
Issue
6
Pages
2107-2143
ISSN
  • 0001-4826 (ISSN-L)
  • 1558-7967
DOI
10.2308/accr.00000001
OpenAlex
W3124613598
Cited by
801
References
61
FWCI
47.27
Type
journal article
Language
en
Open access
green

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Data sources

Bibliographic data: Semantic Scholar, OpenAlex, Crossref.

Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.