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ArticleXBRL’s impact on analyst forecast behavior: An empirical study

Chunhui Liu2013

Article2013

XBRL’s impact on analyst forecast behavior: An empirical study

Chunhui Liu · Tawei Wang · Lee J. Yao

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

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Financial Reporting and XBRL Auditing, Earnings Management, Governance Forecasting Techniques and Applications

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References

2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches 2000The effect of international institutional factors on properties of accounting earnings 1996Corporate Disclosure Policy and Analyst Behavior.1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1989Firm characteristics and analyst following 2002A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study

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2016An empirical investigation on the impact of XBRL adoption on information asymmetry: Evidence from Europe 2019Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers 2014An Integrative Review and Synthesis of XBRL Research in Academic Journals 2019XBRL adoption and expected crash risk 2018Information‐Processing Costs and Breadth of Ownership

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Details

Year2013

Typearticle

Published2013-10-18

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations144

Files0 public / 0

ShelfFinancial Reporting and XBRL

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doi10.1016/j.jaccpubpol.2013.10.004

openalex_workW1986280333

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