A discussion of “information processing costs and firm-specific information flows: evidence from the launch of high-speed railway in China”

Abstract

Purpose

This paper aims to discuss the strengths and limitations of Zhao et al. (2022). The author also provides suggestions for future research.

Design/methodology/approach

The author initially reviews prior literature studies relevant to this study, i.e. the literature on the relation between geographic proximity and information transfer/acquisition, to better position this paper in existing literature and then briefly discusses the strengths and weaknesses of this paper to provide more insights. Finally, the author presents some possible directions for future research, highlighting the importance of separately examining headquarters and plants in this research setting, and motivating future research on the development of information technology.

Citation

Zhu, H. (2023), "A discussion of “information processing costs and firm-specific information flows: evidence from the launch of high-speed railway in China”", Asian Review of Accounting, Vol. 31 No. 4, pp. 517-521. https://doi.org/10.1108/ARA-10-2022-0239