Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program
Author:
Affiliation:
1. University of Sydney
2. Towson University
3. University of Texas at Arlington
Publisher
Wiley
Subject
Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/abac.12079/fullpdf
Reference71 articles.
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3. ‘Predisclosure Information, Firm Capitalization, and Security Price Behavior around Earnings Announcements;Atiase;Journal of Accounting Research,1985
4. ‘Market Implications of Predisclosure Information: Size and Exchange Effects;Atiase;Journal of Accounting Research,1987
5. How Much Information Is There in Earnings?;Ball;Journal of Accounting Research,2008
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