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Flex or Break? Extensions in XBRL Disclosures to the SEC

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References

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2019Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers100 cited

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2018

Leveling the Playing Field between Large and Small Institutions: Evidence from the SEC's XBRL Mandate

94 cited

2014An Integrative Review and Synthesis of XBRL Research in Academic Journals92 cited

2015Effects of the SEC's XBRL mandate on financial reporting comparability88 cited

2019XBRL adoption and expected crash risk74 cited

2014The Association between Extensions in XBRL Disclosures and Financial Information Environment65 cited

2021When the tail wags the dog? Digitalisation and corporate reporting64 cited

2021eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research63 cited

2017Can XBRL detailed tagging of footnotes improve financial analysts' information environment?57 cited

2012The evolution and future of XBRL research53 cited

2018Improving corporate disclosure through XBRL53 cited

2018Impact of Extensions in XBRL Disclosure on Analysts' Forecast Behavior47 cited

2021The impact of ownership structure, board attributes and XBRL mandate on timeliness of financial reporting: evidence from Turkey47 cited

2022Impact of XBRL adoption on financial reporting quality: a global evidence46 cited