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Does it add up? Early evidence on the data quality of XBRL filings to the SEC

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Cited by:

  1. Rimona Palas & Amos Baranes, 2019. "Making investment decisions using XBRL filing data," Accounting Research Journal, Emerald Group Publishing Limited, vol. 32(4), pages 587-609, November.
  2. Indrit Troshani & Nick Rowbottom, 2021. "Digital Corporate Reporting: Research Developments and Implications," Australian Accounting Review, CPA Australia, vol. 31(3), pages 213-232, September.
  3. Kristian D. Allee & Matthew D. Deangelis & James R. Moon, 2018. "Disclosure “Scriptability”," Journal of Accounting Research, Wiley Blackwell, vol. 56(2), pages 363-430, May.
  4. Jap Efendi & Jin Dong Park & Chandra Subramaniam, 2016. "Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program," Abacus, Accounting Foundation, University of Sydney, vol. 52(2), pages 259-285, June.
  5. Janvrin, Diane & Mascha, Maureen Francis, 2014. "The financial close process: Implications for future research," International Journal of Accounting Information Systems, Elsevier, vol. 15(4), pages 381-399.
  6. Alles, Michael & Piechocki, Maciej, 2012. "Will XBRL improve corporate governance?," International Journal of Accounting Information Systems, Elsevier, vol. 13(2), pages 91-108.
  7. Diego Valentinetti & Michele A. Rea, 2013. "XBRL for Financial Reporting: Evidence on Italian GAAP versus IFRS," Accounting Perspectives, John Wiley & Sons, vol. 12(3), pages 237-259, September.
  8. Xi Chen & Yang Ha (Tony) Cho & Yiwei Dou & Baruch Lev, 2022. "Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data," Journal of Accounting Research, Wiley Blackwell, vol. 60(2), pages 467-515, May.
  9. Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván, 2020. "Disclosure processing costs, investors’ information choice, and equity market outcomes: A review," Journal of Accounting and Economics, Elsevier, vol. 70(2).
  10. Ariel Markelevich & Lewis Shaw & Hagit Weihs, 2015. "The Israeli XBRL Adoption Experience," Accounting Perspectives, John Wiley & Sons, vol. 14(2), pages 117-133, June.
  11. Efendi, Jap & Park, Jin Dong & Smith, L. Murphy, 2014. "Do XBRL filings enhance informational efficiency? Early evidence from post-earnings announcement drift," Journal of Business Research, Elsevier, vol. 67(6), pages 1099-1105.
  12. André Gräning & Carsten Felden & Maciej Piechocki, 2011. "Status Quo and Potential of XBRL for Business and Information Systems Engineering," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 3(4), pages 231-239, August.
  13. Shan, Yuan George & Troshani, Indrit & Richardson, Grant, 2015. "An empirical comparison of the effect of XBRL on audit fees in the US and Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 89-103.
  14. Carsten Felden, 2011. "Characteristics of XBRL adoption in Germany," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(2), pages 161-186, December.
  15. Steven F. Cahan & Seokjoo Chang & Wei Z. Siqueira & Kinsun Tam, 2022. "The roles of XBRL and processed XBRL in 10‐K readability," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(1-2), pages 33-68, January.
  16. Zhenyang Bai & Manabu Sakaue & Fumiko Takeda, 2014. "The Impact of XBRL Adoption on the Information Environment: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 4, pages 49-74, December.
  17. Dunne, Theresa & Helliar, Christine & Lymer, Andy & Mousa, Rania, 2013. "Stakeholder engagement in internet financial reporting: The diffusion of XBRL in the UK," The British Accounting Review, Elsevier, vol. 45(3), pages 167-182.
  18. Árpád Tóth & Cecília Szigeti & Alex Suta, 2021. "Carbon Accounting Measurement with Digital Non-Financial Corporate Reporting and a Comparison to European Automotive Companies Statements," Energies, MDPI, vol. 14(18), pages 1-18, September.
  19. Cristina Alexandrina Ștefănescu, 2014. "Transparency in European banking system – a technical and economic approach," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 17(51), pages 91-105, March.
  20. Elizabeth Blankespoor, 2019. "The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate," Journal of Accounting Research, Wiley Blackwell, vol. 57(4), pages 919-967, September.
  21. Omar Ikbal Tawfik1 & Ahmad Faisal Hayek & Ahnaf Ali Al-Smadi, 2017. "The Extend of Applying the Extensible Business Reporting Language at Jordanian Industrial Companies," International Review of Management and Marketing, Econjournals, vol. 7(1), pages 66-75.
  22. Dhole, Sandip & Lobo, Gerald J. & Mishra, Sagarika & Pal, Ananda M., 2015. "Effects of the SEC's XBRL mandate on financial reporting comparability," International Journal of Accounting Information Systems, Elsevier, vol. 19(C), pages 29-44.
  23. Chou, Chi-Chun & Hwang, Nen-Chen Richard & Wang, Tawei & Debreceny, Roger, 2018. "The topical link model-integrating topic-centric information in XBRL-formatted reports," International Journal of Accounting Information Systems, Elsevier, vol. 29(C), pages 16-36.
  24. Gomaa, Mohamed I. & Markelevich, Ariel & Shaw, Lewis, 2011. "Introducing XBRL through a financial statement analysis project," Journal of Accounting Education, Elsevier, vol. 29(2), pages 153-173.
  25. Cristina Stefanescu, 2014. "XBRL-Based Projects for Financial and Prudential Reporting – an Empirical Analysis in European Banking System," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 10(2), pages 76-86, April.
  26. Lei, Lijun (Gillian) & Li, Yutao & Luo, Yan, 2019. "Production and dissemination of corporate information in social media: A review," Journal of Accounting Literature, Elsevier, vol. 42(C), pages 29-43.
  27. Saiful Azam, 2014. "Perceived Environmental Factors And The Intention To Adopt A Standard Business Reporting Facility: A Survey Of Australian Corporate Cfos," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 10(2), pages 147-173.
  28. Valentinetti, Diego & Rea, Michele A., 2012. "IFRS Taxonomy and financial reporting practices: The case of Italian listed companies," International Journal of Accounting Information Systems, Elsevier, vol. 13(2), pages 163-180.
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