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The Association between XBRL Adoption and Market Reactions to Earnings Surprises
16 references·7 citing·38 second hop
The Association between XBRL Adoption and Market Reactions to Earnings Surprises (2015)The Association between XBRL Adoption and…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…What Determines Corporate Transparency? (2004)What Determines Corporate Tra…Does Search-Facilitating Technology Improve the Transparency of Financial Reporting? (2004)Does Search-Facilitating Tech…Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors Are Protected Least? (2004)Concentrated Control, Analyst…Limited attention, information disclosure, and financial reporting (2003)Limited attention, informatio…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Capital markets research in accounting (2001)Capital markets research in a…Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Fundamental Analysis, Future Earnings, and Stock Prices (1997)Fundamental Analysis, Future …Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Accounting Classification and the Predictive Content of Earnings. 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(2006)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Risk, Return, and Equilibrium: Empirical Tests (1973)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Common risk factors in the returns on stocks and bonds (1993)Econometrics of Event Studies**We thank Espen Eckbo, Jon Lewellen, Adam Kolasinski, and Jay Ritter for insightful comments, and Irfan Safdar and Alan Wancier for research assistance. (2007)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Competing Technologies, Increasing Returns, and Lock-In by Historical Events (1989)A Simple Model of Herd Behavior (1992)Dynamic capabilities and strategic management (1997)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1985Network externalities, competition, and compatibility6,093 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2001Capital markets research in accounting2,575 cited
  • 2003Limited attention, information disclosure, and financial reporting2,339 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 1993Fundamental Information Analysis1,084 cited
  • 1997Fundamental Analysis, Future Earnings, and Stock Prices862 cited
  • 2004Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors Are Protected Least?637 cited
  • 2004Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?531 cited
  • 1986The Information Contained in the Components of Earnings511 cited
  • 1996Accounting Classification and the Predictive Content of Earnings.

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311 cited
  • 1990The incremental information content of cash-flow components293 cited
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    • 2019Does XBRL disclosure management solution influence earnings release efficiency and earnings management?33 cited
    • 2021The International Financial Reporting Standards 9 financial instruments, information quality and stock returns in the modern technology era28 cited
    • 2025The implementation of IFRS electronic financial reporting – XBRL and usefulness of financial information: evidence from Jordanian finance industry25 cited
    • 2023The role of XBRL adoption on enhancing transparency of information disclosure: A case study of Jordanian financial companies22 cited
    • 2024RETRACTED: From traditional to digital: the role of XBRL adoption in improving financial statements transparency21 cited