Does Search-facilitating Technology Improve the Transparency of Financial Reporting?

By F. Hodge, J. Kennedy, Laureen A. Maines. 2004

512 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/b4349c388fbfdad0acd3e69fd7bf188304d31d40

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. John Gallemore
2. Eva Labro
3. James E. Hunton
4. R. Libby
5. Chan Li
6. C. Mazza
7. Vernon J. Richardson
8. Gary F. Peters

In Management Information Systems

1. John Gallemore
2. Eva Labro
3. Chan Li
4. C. Mazza
5. Vernon J. Richardson
6. R. Libby
7. James E. Hunton
8. Gary F. Peters

Citations in the corpus

• Financial Reporting Transparency and Earnings Management (2006, background): “Additionally, Hodge et al. (2004) suggest that searchfacilitating technology such as XBRL (eXtensible Business Reporting Language) improves the transparency of firms' financial statement information.”
• The Importance of the Internal Information Environment for Tax Avoidance (2015, background): “Information acquisition (finding the information) and integration (assessing its impact) are greater in high-IIQ environments (Hodge et al., 2004).”
• The Effect of Enterprise Systems Implementation on the Firm Information Environment (2013, background): “For example, recent studies document improved financial reporting quality resulting from implementation of technology related to the controls over financial reporting such as internal control monitoring technology (Hunton, Mauldin, and Wheeler 2008; Masli, Peters, Richardson, and Sanchez 2010), and ”
• Are M.B.A. Students a Good Proxy for Nonprofessional Investors (2007, unknown): “Within the accounting literature, Maines and McDaniel (2000) and Hodge et al. (2004) define information acquisition and integration.”
• Why Do Individual Investors Disregard Accounting Information? The Roles of Information Awareness and Acquisition Costs (2018, unknown): “The first is that individuals are constrained by a third type of information cost – “integration costs” – which include any costs necessary to evaluate, combine, and incorporate accounting information into valuation models and trading decisions (Hodge et al. 2004).”