The Determinants and Consequences of Information Acquisition via EDGAR

Using a novel data set that tracks all web traffic on the SEC's EDGAR servers from 2008 to 2011, we examine the determinants and capital market consequences of investor information acquisition of SEC filings. The average user employs the database very few times per quarter and most users target...

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Veröffentlicht in:	Contemporary accounting research 2015-09, Vol.32 (3), p.1128-1161
Hauptverfasser:	Drake, Michael S., Roulstone, Darren T., Thornock, Jacob R.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Disclosure Electronic filing Internet Investments Knowledge acquisition Securities markets Studies
Online-Zugang:	Volltext
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