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

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

Roger S. Debreceny2010

Article2010

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

Roger S. Debreceny · Stephanie M. Farewell · Maciej Piechocki · Carsten Felden · André Gräning

210 citations·0/0 files stored·Journal of Accounting and Public Policy

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Financial Reporting and XBRL Auditing, Earnings Management, Governance E-Government and Public Services

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References

2005Antecedents of Information and System Quality: An Empirical Examination Within the Context of Data Warehousing 2002The determinants of Internet financial reporting 1999Corporate Reporting on the Internet 2008The impact of corporate governance on Internet financial reporting 2002Dissemination of information for investors at corporate Web sites

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2022Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data 2012The Effect of First Wave Mandatory XBRL Reporting across the Financial Information Environment 2013XBRL’s impact on analyst forecast behavior: An empirical study 2011Flex or Break? Extensions in XBRL Disclosures to the SEC 2012Consequences of XBRL Standardization on Financial Statement Data 2016Digitally unified reporting: how XBRL-based real-time transparency helps in combining integrated sustainability reporting and performance control 2019Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers 2013XBRL Mandate: Thousands of Filing Errors and So What?

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2011The determinants of web‐based corporate reporting in Francearticle · 4 shared references 2013XBRL Mandate: Thousands of Filing Errors and So What?article · 4 shared references 2015Can Internet-based disclosure reduce information asymmetry?article · 4 shared references 2017Internet financial reporting determinants: a meta-analytic reviewarticle · 4 shared references 2018XBRL Mandate and Timeliness of Financial Reporting: Do XBRL Filings Take Longer?article · 4 shared references 2012Internet disclosure and corporate performance: A case study of the international shipping industryarticle · 4 shared references

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Year2010

Typearticle

Published2010-05-18

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations210

Files0 public / 0

ShelfFinancial Reporting and XBRL

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doi10.1016/j.jaccpubpol.2010.04.001

openalex_workW1980415867

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