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

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References

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1999Does Forecast Accuracy Matter to Security Analysts?558 cited

2004Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?531 cited

Cited by

2016An empirical investigation on the impact of XBRL adoption on information asymmetry: Evidence from Europe102 cited
2019Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers100 cited
2014An Integrative Review and Synthesis of XBRL Research in Academic Journals92 cited
2019XBRL adoption and expected crash risk74 cited
2018Information‐Processing Costs and Breadth of Ownership68 cited
2024Does XBRL adoption increase financial information transparency in digital disclosure environment? Insights from emerging markets65 cited
2021eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research63 cited
2024Artificial intelligence and its applications in the context of accounting and disclosure63 cited
2013The impact of XBRL adoption in PR China63 cited
2021Validating the impact of accounting disclosures on stock market: A deep neural network approach59 cited
2017Can XBRL detailed tagging of footnotes improve financial analysts' information environment?57 cited
2018XBRL Mandate and Timeliness of Financial Reporting: Do XBRL Filings Take Longer?52 cited
2018Impact of Extensions in XBRL Disclosure on Analysts' Forecast Behavior47 cited
2014The association between the mandatory adoption of XBRL and the performance of listed state-owned enterprises and non-state-owned enterprises in China44 cited
2016Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program43 cited
2021Information processing costs and corporate tax avoidance: Evidence from the SEC’s XBRL mandate43 cited