The roles of XBRL and processed XBRL in 10‐K readability-Reference-Cited by-同舟云学术

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The roles of XBRL and processed XBRL in 10‐K readability

Published:2021-09-12 Issue: Volume: Page:
ISSN:0306-686X
Container-title:Journal of Business Finance & Accounting
language:en
Short-container-title:J Bus Fin Acc

Author:

Cahan Steven F.¹,Chang Seokjoo²,Siqueira Wei Z.²,Tam Kinsun²

Affiliation:

1. Department of Accounting and Finance University of Auckland Auckland New Zealand

2. School of Business State University of New York at Albany Albany New York USA

Publisher

Wiley

Subject

Finance,Business, Management and Accounting (miscellaneous),Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/jbfa.12565

Reference75 articles.

1. The incremental information content of earnings, funds flow and cash flow: the UK evidence;Ali A.;Journal of Business Finance & Accounting,1995

2. The effect of the SEC's XBRL mandate on audit report lags;Amin K.;Accounting Horizons,2017

3. Implications of the cash component of earnings for earnings persistence and stock returns;Artikis P. G.;The British Accounting Review,2016

4. Can shareholders be at rest after adopting clawback provisions? Evidence from stock price crash risk;Bao D.;Contemporary Accounting Research,2018

5. Accruals, cash flows, and equity values;Barth M. E.;Review of Accounting Studies,1999

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