Information Acquisition Cost and Comment Letter Review Process—Evidence From China
Journal of Accounting, Auditing & Finance
Published online on January 10, 2026
Abstract
Journal of Accounting, Auditing & Finance, Ahead of Print.
This study investigates the effect of information acquisition costs on regulator’s review process over financial reporting. Using hand-collected comment letter (CL) data from the Shanghai Stock Exchange, we find that firms located farther away from the ...
This study investigates the effect of information acquisition costs on regulator’s review process over financial reporting. Using hand-collected comment letter (CL) data from the Shanghai Stock Exchange, we find that firms located farther away from the ...