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Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance?

Citations

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Cited by:

  1. 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.
  2. Ali M. Gerged & Babikir Bechir Mahamat & Ibrahim K. Elmghaamez, 2020. "Did corporate governance compliance have an impact on auditor selection and quality? Evidence from FTSE 350," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 51-60, September.
  3. 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.
  4. MUNTHER Al-Nimer, 2019. "Effect Of Corporate Governance Rules On Voluntary Disclosure In Jordanian Corporations Listed With The Amman Stock Exchange (Ase): (An Empirical Study)," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 14(1), pages 154-168, April.
  5. Elizabeth Blankespoor & Brian P. Miller & Hal D. White, 2014. "Initial evidence on the market impact of the XBRL mandate," Review of Accounting Studies, Springer, vol. 19(4), pages 1468-1503, December.
  6. 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.
  7. 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.
  8. Wafa Sassi & Hakim Ben Othman & Khaled Hussainey, 2024. "The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 175-192, June.
  9. Mihaela Enachi & Aristiţa Rotilă, 2011. "Basics of XBRL Instance for Financial Reporting," BRAND. Broad Research in Accounting, Negotiation, and Distribution, EduSoft Publishing, vol. 2(2), pages 22-31, October.
  10. Mihaela Enachi, 2010. "XBRL – Revolution in the Digital Financial Reporting of the Romanian Organizations," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
  11. Jie Zhou, 2020. "Does one size fit all? Evidence on XBRL adoption and 10‐K filing lag," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 3183-3213, September.
  12. Kumar, Satish & Marrone, Mauricio & Liu, Qi & Pandey, Nitesh, 2020. "Twenty years of the International Journal of Accounting Information Systems: A bibliometric analysis," International Journal of Accounting Information Systems, Elsevier, vol. 39(C).
  13. Mihaela Enachi, 2013. "XBRL and Financial Reporting Transparency," BRAND. Broad Research in Accounting, Negotiation, and Distribution, EduSoft Publishing, vol. 4(1), pages 10-19, March.
  14. Troshani, Indrit & Janssen, Marijn & Lymer, Andy & Parker, Lee D., 2018. "Digital transformation of business-to-government reporting: An institutional work perspective," International Journal of Accounting Information Systems, Elsevier, vol. 31(C), pages 17-36.
  15. Amar, Moty & Chen, Ester & Gavious, Ilanit & Weihs, Hagit, 2022. "Financial reporting misconduct: Evidence from the field," Finance Research Letters, Elsevier, vol. 47(PA).
  16. 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.
  17. Kang, Songhee & Hong, Ahreum, 2025. "Navigating ESG challenges in ICT: Risks and rewards across the pandemic landscape," International Review of Economics & Finance, Elsevier, vol. 99(C).
  18. Fábio Albuquerque & Paula Gomes Dos Santos, 2023. "Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools," FinTech, MDPI, vol. 2(2), pages 1-27, April.
  19. Emma Yan Peng & John Shon & Christine Tan, 2011. "XBRL and Accruals: Empirical Evidence from China," Accounting Perspectives, John Wiley & Sons, vol. 10(2), pages 109-138, June.
  20. 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.
  21. Henderson, Dave & Sheetz, Steven D. & Trinkle, Brad S., 2012. "The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model," International Journal of Accounting Information Systems, Elsevier, vol. 13(2), pages 109-140.
  22. Holder, Anthony & Karim, Khondkar & Lin, Karen (Jingrong) & Pinsker, Robert, 2016. "Do material weaknesses in information technology-related internal controls affect firms' 8-K filing timeliness and compliance?," International Journal of Accounting Information Systems, Elsevier, vol. 22(C), pages 26-43.
  23. 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.
  24. Alkhatib, Esra'a & Ojala, Hannu & Collis, Jill, 2019. "Determinants of the voluntary adoption of digital reporting by small private companies to Companies House: Evidence from the UK," International Journal of Accounting Information Systems, Elsevier, vol. 34(C), pages 1-1.
  25. 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.
  26. Yoon, Hyungwook & Zo, Hangjung & Ciganek, Andrew P., 2011. "Does XBRL adoption reduce information asymmetry?," Journal of Business Research, Elsevier, vol. 64(2), pages 157-163, February.
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