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This research investigates whether SEC-mandated replacement cost disclosures affect transaction volumes of common stock shares.

March 18, 2026The Accounting Review

The Disclosure of Replacement Cost Accounting Data and Its Effect on Transaction Volumes.

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BRByung T. RoPurdue University West Lafayette

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Implication

Empirical investigation reports no significant effect of replacement cost disclosures on stock transaction volumes, suggesting limited investor interest.

Key Points

This research investigates whether SEC-mandated replacement cost disclosures affect transaction volumes of common stock shares.
Conducted empirical investigation of transaction volumes before and after ASR 190 disclosures.
Employed standard t testing procedure to analyze weekly transaction volumes.
Examined the relevance of replacement cost data to stock portfolio revisions.
No evidence found that replacement cost disclosures influenced transaction volumes.
Implication that disclosed data lacked significance to investors' decision-making.

Cite This Study

Byung T. Ro (1981) studied this question.

synapsesocial.com/papers/69ba428e4e9516ffd37a2efa https://doi.org/10.2308/tar-4481066

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Implication

Empirical investigation reports no significant effect of replacement cost disclosures on stock transaction volumes, suggesting limited investor interest.

The Disclosure of Replacement Cost Accounting Data and Its Effect on Transaction Volumes.

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Implication

Key Points

Cite This Study

The Disclosure of Replacement Cost Accounting Data and Its Effect on Transaction Volumes.

Discussion

Member takes

Implication

Key Points

Cite This Study

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