I develop a theory to study the consequences of providing more detailed information rationally inattentive investors. first consider simple data-provision problem and show that adding data or detail in financial statements can make it difficult for investors extract information. Consequently, who have limited information-processing capacity may prefer less also when investors' decisions are com...

This paper developed an Object-Oriented (O-O) approach as an open architecture for financial reporting that is based on the notation Unified Modelling Language (UML) and the Rational Rose® tool. The O-O approach integrated into the financial reporting has interoperable building financial statements that must be available to be included in any economic and financial analysis of a corporation. Th...