Initial evidence on the market impact of the XBRL mandate
Author:
Publisher
Springer Science and Business Media LLC
Subject
General Business, Management and Accounting,Accounting
Link
http://link.springer.com/content/pdf/10.1007/s11142-013-9273-4.pdf
Reference64 articles.
1. Akins, B., Ng, J., & Verdi, R. S. (2012). Investor competition over information and the pricing of information asymmetry. The Accounting Review, 81, 35–58.
2. Amihud, Y. (2002). Illiquidity and stock returns: Cross-section and time-series effects. Journal of Financial Markets, 5, 31–56.
3. Armstrong, C. S., Core, J. E., Taylor, D. J., & Verrecchia, R. E. (2011). When does information asymmetry affect the cost of capital? Journal of Accounting Research, 49, 1–40.
4. Asthana, S., Balsam, S., & Sankaraguruswamy, S. (2004). Differential response of small versus large investors to 10-K filings on EDGAR. The Accounting Review, 79, 571–589.
5. Atiase, R. K. (1985). Predisclosure information, firm capitalization and security price behavior around earnings announcements. Journal of Accounting Research, 23, 21–36.
Cited by 156 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets;Review of Accounting Studies;2024-09-06
2. Integrating Blockchain, IoT, and XBRL in Accounting Information Systems: A Systematic Literature Review;Journal of Risk and Financial Management;2024-08-19
3. Analyst information about peer firms during the IPO quiet period;Review of Accounting Studies;2024-04-30
4. The Capital Market Effects of Centralizing Regulated Financial Information;Journal of Accounting Research;2024-04-29
5. Imitation behavior in environmental, social, and governance disclosure: Textual analysis evidence from Chinese listed enterprises;Business Ethics, the Environment & Responsibility;2024-04-06
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3