Longitudinal analysis of voluntary adoption of XBRL on financial reporting
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- 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.
- 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.
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KeywordsXBRL; Securities and Exchange Commission; international financial reporting standards; IFRS; information technology; financial statements.;
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