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Name TERASHIMA, Koji
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Title 

A Review of Recent Accounting Research on Information Overload: Focusing on Empirical Studies Using Archival Data

					

					

						

							

								

									
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Joint Author

					

					

						

							

								

									
Summary 

									
								

							

						

						
This paper reviews recent archival-based empirical studies on information overload in accounting within a framework of causes, consequences, and countermeasures. Prior research focuses mainly on input factors such as information quantity, line-item aggregation/disaggregation, and readability, while process and output dimensions remain underexplored. Japan, where disclosure documents often overlap, offers a promising setting for further research. 

					

					

						

							

								

									
Magazine(name) 

									
								

							

						

						
Komazawa Business Review

					

					

						

							

								

									
Volume 

									
								

							

						

						
第57巻

					

					

						

							

								

									
Subject1