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Releasing Information in Xbrl: Does It Improve Information Asymmetry for Early U. S. Adopters?
16 references·3 citing·40 second hop
Releasing Information in Xbrl: Does It Improve Information Asymmetry for Early U. S. Adopters? (2014)Releasing Information in Xbrl: Does It Im…Initial evidence on the market impact of the XBRL mandate (2014)Initial evidence on the marke…The Effect of First Wave Mandatory XBRL Reporting across the Financial Information Environment (2012)The Effect of First Wave Mand…Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance? (2008)Do early and voluntary filers…Does good corporate governance reduce information asymmetry around quarterly earnings announcements? (2007)Does good corporate governanc…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…The economic implications of corporate financial reporting (2005)The economic implications of …Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation (2005)Financial Reporting in XBRL o…Does Search-Facilitating Technology Improve the Transparency of Financial Reporting? (2004)Does Search-Facilitating Tech…The role of institutional ownership in the market for auditing services: an empirical investigation (2002)The role of institutional own…Is Information Risk a Determinant of Asset Returns? (2002)Is Information Risk a Determi…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Information Asymmetry, R&D, and Insider Gains (2000)Information Asymmetry, R&D, a…The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …The impact of poor data quality on the typical enterprise (1998)The impact of poor data quali…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…The Information Content of Annual Earnings Releases: A Trading Volume Approach (1986)The Information Content of An…The influence of XBRL technology on the quality of financial reporting: exploring mediating variables in the Indian context (2024)The influence of XBRL technol…An Analysis of the Impact of XBRL Filings Towards Information Asymmetry in Indonesia (2020)An Analysis of the Impact of …XBRL Implementation in the European Union: Exploring Preparers’ Points of View (2018)XBRL Implementation in the Eu…Behavioral research in accounting (1989)Comprehensive Income Reporting and Analysts' Valuation Judgments (1998)Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format (2000)Are M.B.A. Students a Good Proxy for Nonprofessional Investors? (2007)The impact of corporate governance on Internet financial reporting (2008)The importance of the internal information environment for tax avoidance (2014)Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Continuous Auctions and Insider Trading (1985)Higher market valuation of companies with a small board of directors (1996)The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases (2010)The Role of the Board in the Dissemination of Integrated Corporate Social Reporting (2012)Business sustainability performance and cost of equity capital (2015)The Discipline of Market Leaders (1995)Beyond Accuracy: What Data Quality Means to Data Consumers (1996)E-government success factors: Mapping practical tools to theoretical foundations (2005)Methodologies for data quality assessment and improvement (2009)Data quality for data science, predictive analytics, and big data in supply chain management: An introduction to the problem and suggestions for research and applications (2014)Limited-Dependent and Qualitative Variables in Econometrics (1983)Disclosure level and the cost of equity capital. (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Signaling Theory: A Review and Assessment (2010)The Pollution Premium (2020)Earnings Management During Import Relief Investigations (1991)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Legal Determinants of External Finance (1997)How does financial reporting quality relate to investment efficiency? (2009)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Information and the Cost of Capital (2004)Asset pricing with liquidity risk (2005)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)
this work references cited by second hop

References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2002Is Information Risk a Determinant of Asset Returns?1,862 cited
  • 2000Information Asymmetry, R&D, and Insider Gains1,532 cited
  • 1998The impact of poor data quality on the typical enterprise743 cited
  • 2004Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?531 cited
  • 2007Does good corporate governance reduce information asymmetry around quarterly earnings announcements?395 cited
  • 1986The Information Content of Annual Earnings Releases: A Trading Volume Approach346 cited
  • 2014Initial evidence on the market impact of the XBRL mandate270 cited
  • 2002The role of institutional ownership in the market for auditing services: an empirical investigation185 cited
  • 2008Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance?177 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2012The Effect of First Wave Mandatory XBRL Reporting across the Financial Information Environment154 cited
  • 2005Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation150 cited
  • Cited by

    • 2024The influence of XBRL technology on the quality of financial reporting: exploring mediating variables in the Indian context11 cited
    • 2018XBRL Implementation in the European Union: Exploring Preparers’ Points of View11 cited
    • 2020An Analysis of the Impact of XBRL Filings Towards Information Asymmetry in Indonesia9 cited