{"@context":{"@vocab":"https://cir.nii.ac.jp/schema/1.0/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/","foaf":"http://xmlns.com/foaf/0.1/","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","datacite":"https://schema.datacite.org/meta/kernel-4/","ndl":"http://ndl.go.jp/dcndl/terms/","jpcoar":"https://github.com/JPCOAR/schema/blob/master/2.0/"},"@id":"https://cir.nii.ac.jp/crid/1363388845189250176.json","@type":"Article","productIdentifier":[{"identifier":{"@type":"DOI","@value":"10.2308/accr.00000001"}},{"identifier":{"@type":"URI","@value":"https://publications.aaahq.org/accounting-review/article-pdf/85/6/2107/20368/accr_00000001.pdf"}}],"dc:title":[{"@value":"The Effects of Reporting Complexity on Small and Large Investor Trading"}],"description":[{"type":"abstract","notation":[{"@value":"<jats:p>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.</jats:p>"}]}],"creator":[{"@id":"https://cir.nii.ac.jp/crid/1383388845189250176","@type":"Researcher","foaf:name":[{"@value":"Brian P. Miller"}],"jpcoar:affiliationName":[{"@value":"Indiana University"}]}],"publication":{"publicationIdentifier":[{"@type":"PISSN","@value":"00014826"},{"@type":"EISSN","@value":"15587967"}],"prism:publicationName":[{"@value":"The Accounting Review"}],"dc:publisher":[{"@value":"American Accounting Association"}],"prism:publicationDate":"2010-11-01","prism:volume":"85","prism:number":"6","prism:startingPage":"2107","prism:endingPage":"2143"},"reviewed":"false","url":[{"@id":"https://publications.aaahq.org/accounting-review/article-pdf/85/6/2107/20368/accr_00000001.pdf"}],"createdAt":"2010-11-06","modifiedAt":"2024-08-29","relatedProduct":[{"@id":"https://cir.nii.ac.jp/crid/1360004236842940928","@type":"Article","resourceType":"学術雑誌論文(journal article)","relationType":["isReferencedBy"],"jpcoar:relatedTitle":[{"@value":"Designing persuasive health materials using processing fluency: a literature review"}]},{"@id":"https://cir.nii.ac.jp/crid/1360285709216181248","@type":"Article","resourceType":"学術雑誌論文(journal article)","relationType":["isReferencedBy"],"jpcoar:relatedTitle":[{"@value":"Processing fluency effect of a leaflet for breast and cervical cancer screening: a randomized controlled study in Japan"}]},{"@id":"https://cir.nii.ac.jp/crid/1360580230598378368","@type":"Article","resourceType":"学術雑誌論文(journal article)","relationType":["isReferencedBy"],"jpcoar:relatedTitle":[{"@value":"Management earnings forecast and financial statement complexity"}]},{"@id":"https://cir.nii.ac.jp/crid/1390282680400002688","@type":"Article","resourceType":"学術雑誌論文(journal article)","relationType":["isReferencedBy"],"jpcoar:relatedTitle":[{"@language":"en","@value":"The Impact of XBRL Adoption on theInformation Environment: Evidence from Japan"}]}],"dataSourceIdentifier":[{"@type":"CROSSREF","@value":"10.2308/accr.00000001"},{"@type":"CROSSREF","@value":"10.1186/s13104-017-2524-x_references_DOI_VATgbwO5vbTalDEIdNqKRu2BcmM"},{"@type":"CROSSREF","@value":"10.1080/13548506.2018.1492732_references_DOI_VATgbwO5vbTalDEIdNqKRu2BcmM"},{"@type":"CROSSREF","@value":"10.11640/tjar.4.2014.03_references_DOI_VATgbwO5vbTalDEIdNqKRu2BcmM"},{"@type":"CROSSREF","@value":"10.1016/j.jaccpubpol.2023.107072_references_DOI_VATgbwO5vbTalDEIdNqKRu2BcmM"}]}