{"id":"https://openalex.org/W4414092234","doi":"https://doi.org/10.1287/mnsc.2023.03748","title":"The Usefulness and Limited Supply of Disclosure Accessibility","display_name":"The Usefulness and Limited Supply of Disclosure Accessibility","publication_year":2025,"publication_date":"2025-09-10","ids":{"openalex":"https://openalex.org/W4414092234","doi":"https://doi.org/10.1287/mnsc.2023.03748"},"language":"en","primary_location":{"id":"doi:10.1287/mnsc.2023.03748","is_oa":false,"landing_page_url":"https://doi.org/10.1287/mnsc.2023.03748","pdf_url":null,"source":{"id":"https://openalex.org/S33323087","display_name":"Management Science","issn_l":"0025-1909","issn":["0025-1909","1526-5501"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310315699","host_organization_name":"Institute for Operations Research and the Management Sciences","host_organization_lineage":["https://openalex.org/P4310315699"],"host_organization_lineage_names":["Institute for Operations Research and the Management Sciences"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Science","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5010774864","display_name":"Chen Qi","orcid":"https://orcid.org/0000-0002-6567-9136"},"institutions":[{"id":"https://openalex.org/I170897317","display_name":"Duke University","ror":"https://ror.org/00py81415","country_code":"US","type":"education","lineage":["https://openalex.org/I170897317"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Qi Chen","raw_affiliation_strings":["Duke University, Durham, North Carolina 27708"],"raw_orcid":"https://orcid.org/0000-0002-6567-9136","affiliations":[{"raw_affiliation_string":"Duke University, Durham, North Carolina 27708","institution_ids":["https://openalex.org/I170897317"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5083513036","display_name":"Carlos Corona","orcid":"https://orcid.org/0000-0001-5046-5066"},"institutions":[{"id":"https://openalex.org/I52357470","display_name":"The Ohio State University","ror":"https://ror.org/00rs6vg23","country_code":"US","type":"education","lineage":["https://openalex.org/I52357470"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Carlos Corona","raw_affiliation_strings":["Ohio State University, Columbus, Ohio 43210"],"raw_orcid":"https://orcid.org/0000-0001-5046-5066","affiliations":[{"raw_affiliation_string":"Ohio State University, Columbus, Ohio 43210","institution_ids":["https://openalex.org/I52357470"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5100356838","display_name":"Yun Zhang","orcid":"https://orcid.org/0000-0003-1686-2812"},"institutions":[{"id":"https://openalex.org/I193531525","display_name":"George Washington University","ror":"https://ror.org/00y4zzh67","country_code":"US","type":"education","lineage":["https://openalex.org/I193531525"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Yun Zhang","raw_affiliation_strings":["George Washington University, Washington, District of Columbia 20052"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"George Washington University, Washington, District of Columbia 20052","institution_ids":["https://openalex.org/I193531525"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.32396819,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"72","issue":"5","first_page":"4435","last_page":"4449"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9564999938011169,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9564999938011169,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/incentive","display_name":"Incentive","score":0.7563999891281128},{"id":"https://openalex.org/keywords/quality","display_name":"Quality (philosophy)","score":0.5946999788284302},{"id":"https://openalex.org/keywords/empirical-evidence","display_name":"Empirical evidence","score":0.4456000030040741},{"id":"https://openalex.org/keywords/empirical-research","display_name":"Empirical research","score":0.34610000252723694}],"concepts":[{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.7563999891281128},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6553999781608582},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5946999788284302},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.47290000319480896},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.4456000030040741},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4083000123500824},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.34610000252723694},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.3384999930858612},{"id":"https://openalex.org/C108713360","wikidata":"https://www.wikidata.org/wiki/Q1824206","display_name":"Supply chain","level":2,"score":0.3160000145435333},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3125},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.2777000069618225},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2768999934196472},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.25270000100135803}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1287/mnsc.2023.03748","is_oa":false,"landing_page_url":"https://doi.org/10.1287/mnsc.2023.03748","pdf_url":null,"source":{"id":"https://openalex.org/S33323087","display_name":"Management Science","issn_l":"0025-1909","issn":["0025-1909","1526-5501"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310315699","host_organization_name":"Institute for Operations Research and the Management Sciences","host_organization_lineage":["https://openalex.org/P4310315699"],"host_organization_lineage_names":["Institute for Operations Research and the Management Sciences"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Science","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":39,"referenced_works":["https://openalex.org/W1930256002","https://openalex.org/W1976782679","https://openalex.org/W1983458411","https://openalex.org/W1998992927","https://openalex.org/W2065061024","https://openalex.org/W2065473157","https://openalex.org/W2092289926","https://openalex.org/W2101537949","https://openalex.org/W2108303163","https://openalex.org/W2115711910","https://openalex.org/W2129468782","https://openalex.org/W2143068265","https://openalex.org/W2146756020","https://openalex.org/W2160003140","https://openalex.org/W2170522129","https://openalex.org/W2185956555","https://openalex.org/W2332357520","https://openalex.org/W2518432416","https://openalex.org/W2521973223","https://openalex.org/W2556504831","https://openalex.org/W2625464253","https://openalex.org/W2750514253","https://openalex.org/W3121268064","https://openalex.org/W3122082817","https://openalex.org/W3122094160","https://openalex.org/W3122378341","https://openalex.org/W3122770007","https://openalex.org/W3123195967","https://openalex.org/W3123976694","https://openalex.org/W3124399740","https://openalex.org/W3124423437","https://openalex.org/W3124496063","https://openalex.org/W3124871558","https://openalex.org/W3136057679","https://openalex.org/W4211243947","https://openalex.org/W4224070279","https://openalex.org/W4224499181","https://openalex.org/W4240208207","https://openalex.org/W4385873117"],"related_works":["https://openalex.org/W4391375266","https://openalex.org/W2899084033","https://openalex.org/W2748952813","https://openalex.org/W2390279801","https://openalex.org/W4391913857","https://openalex.org/W2358668433","https://openalex.org/W4396701345","https://openalex.org/W2376932109","https://openalex.org/W2192670466","https://openalex.org/W3009514698"],"abstract_inverted_index":{"Firm":[0],"disclosures":[1,23],"are":[2],"mostly":[3],"unstructured":[4],"and":[5,79,91,99],"textual,":[6],"imposing":[7],"substantial":[8],"processing":[9],"costs":[10],"on":[11],"investors.":[12],"We":[13,35,62],"examine":[14],"firms\u2019":[15],"incentives":[16],"to":[17,27,33,49],"enhance":[18],"the":[19,66,72,75],"accessibility":[20,45,54,69],"of":[21,44,59,68,74],"these":[22],"by":[24,110],"expending":[25],"resources":[26],"make":[28],"them":[29],"easier":[30],"for":[31,95],"investors":[32,52],"process.":[34],"show":[36],"that":[37],"an":[38],"equilibrium":[39],"with":[40,71,88],"a":[41,56,93],"positive":[42],"supply":[43,67],"can":[46],"be":[47],"difficult":[48],"sustain\u2014even":[50],"though":[51],"view":[53],"as":[55],"favorable":[57],"signal":[58],"firm":[60],"productivity.":[61],"further":[63],"explore":[64],"how":[65],"interacts":[70],"quality":[73],"numerical":[76],"(easier-to-analyze)":[77],"signals":[78],"textual":[80],"(harder-to-analyze)":[81],"disclosures.":[82],"Our":[83],"analysis":[84],"generates":[85],"predictions":[86],"consistent":[87],"empirical":[89],"evidence":[90],"offers":[92],"framework":[94],"evaluating":[96],"policy":[97],"initiatives":[98],"accounting":[100],"standards":[101],"aimed":[102],"at":[103],"improving":[104],"accessibility.":[105],"This":[106],"paper":[107],"was":[108],"accepted":[109],"Ranjani":[111],"Krishnan,":[112],"accounting.":[113]},"counts_by_year":[],"updated_date":"2026-05-21T06:26:12.895304","created_date":"2025-10-10T00:00:00"}
