Information processing costs

Elizabeth Blankespoor and Ed deHaan

Chapter 15 in Handbook on the Financial Reporting Environment, 2025, pp 288-300 from Edward Elgar Publishing

Abstract: Financial reporting is all about creating relevant, high-quality information to help people make better decisions. Turning that information into decisions requires hard work, though; to process information, you need to decide what information you want, gather it, and interpret it for your specific decision. Information “awareness,” “acquisition,” and “integration” are the fundamental steps in information processing, and each step has costs. Academic research helps us understand the types and extent of those costs, what they mean for financial decisions, and what regulators, investors, and intermediaries can do to reduce them.

Keywords: Information processing costs; Awareness; Acquisition; Integration (search for similar items in EconPapers)
Date: 2025
ISBN: 9781800888678
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