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The Impact of XBRL on Financial Statement Structural Comparability
16 references·0 citing·52 second hopsampled
The Impact of XBRL on Financial Statement Structural Comparability (2018)The Impact of XBRL on Financial Statement…Effects of the SEC's XBRL mandate on financial reporting comparability (2015)Effects of the SEC's XBRL man…Assessing the quality of large-scale data standards: A case of XBRL GAAP Taxonomy (2014)Assessing the quality of larg…An Integrative Review and Synthesis of XBRL Research in Academic Journals (2014)An Integrative Review and Syn…XBRL Mandate: Thousands of Filing Errors and So What? (2013)XBRL Mandate: Thousands of Fi…The Effect of First Wave Mandatory XBRL Reporting across the Financial Information Environment (2012)The Effect of First Wave Mand…Consequences of XBRL Standardization on Financial Statement Data (2012)Consequences of XBRL Standard…The Impact of XBRL: A Delphi Investigation (2011)The Impact of XBRL: A Delphi …The Benefits of Financial Statement Comparability (2011)The Benefits of Financial Sta…Quality of data standards: framework and illustration using XBRL taxonomy and instances (2011)Quality of data standards: fr…Avoiding Common Errors of XBRL Implementation (2010)Avoiding Common Errors of XBR…Towards Quality of Data Standards: Empirical Findings from XBRL (2009)Towards Quality of Data Stand…International Financial Reporting Standards (IFRS): pros and cons for investors (2006)International Financial Repor…Does Search-Facilitating Technology Improve the Transparency of Financial Reporting? (2004)Does Search-Facilitating Tech…Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial-Reporting Practice? (2002)Does the Year 2000 XBRL Taxon…An approach for measuring the degree of comparability of financial accounting information (1997)An approach for measuring the…The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects (1995)The Measurement of Harmonisat…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)Performance matched discretionary accrual measures (2005)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)A Review of the IFRS-Adoption Literature (2015)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)The stochastic behavior of common stock variances Value, leverage and interest rate effects (1982)Disclosure level and the cost of equity capital. (1997)XBRL’s impact on analyst forecast behavior: An empirical study (2013)Twitter-Based Dissemination of Corporate Disclosure and the Intervening Effects of Firms' Visibility: Evidence from Australian-Listed Companies (2014)Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers (2019)Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)Trust and TAM in Online Shopping: An Integrated Model1 (2003)An empirical investigation on the impact of XBRL adoption on information asymmetry: Evidence from Europe (2016)Integrated Reporting in an Internet and Social Media Communication Environment: Conceptual Insights (2017)Diffusion of Innovations 1 (2019)Behavioral research in accounting (1989)Comprehensive Income Reporting and Analysts' Valuation Judgments (1998)Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format (2000)Are M.B.A. Students a Good Proxy for Nonprofessional Investors? (2007)The impact of corporate governance on Internet financial reporting (2008)The importance of the internal information environment for tax avoidance (2014)An Experimental Application of the DELPHI Method to the Use of Experts (1963)The Delphi Method? (1997)Research guidelines for the Delphi survey technique (2000)Exploring the use of the Delphi method in accounting information systems research (2012)The Delphi Method Research Strategy in Studies of Information Systems (2015)Measuring Harmonisation of Financial Reporting Practice (1988)Measuring International Harmonization and Standardization (1990)EC Accounting Harmonisation: An Empirical Study of Measurement Practices in France, Germany and the UK (1992)Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice (2007)Research, Standard Setting, and Global Financial Reporting (2007)Trends in research on international accounting harmonization (2007)Absorptive Capacity: A New Perspective on Learning and Innovation (1990)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Robust Inference With Multiway Clustering (2011)Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data (2022)RegTech in public and private sectors: the nexus between data, technology and regulation (2022)User Acceptance of Computer Technology: A Comparison of Two Theoretical Models (1989)Qualitative research: Methods in the social sciences (2006)XBRL adoption and expected crash risk (2019)eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research (2021)Theory of Accounting and Control (1996)Digital Capital: Harnessing the Power of Business Webs (2000)Financial Accounting Standards Board (FASB) (2008)The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force (2009)Job Market Signaling (1973)The Pricing of Options and Corporate Liabilities (1973)Legal Determinants of External Finance (1997)IFRS Adoption and Accounting Quality: A Review (2007)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)ESG practices and the cost of debt: Evidence from EU countries (2019)
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References

  • 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
  • 2011The Benefits of Financial Statement Comparability1,038 cited
  • 2004Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?531 cited
  • 2012The Effect of First Wave Mandatory XBRL Reporting across the Financial Information Environment154 cited
  • 1995The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects132 cited
  • 2002Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial-Reporting Practice?118 cited
  • 2012Consequences of XBRL Standardization on Financial Statement Data116 cited
  • 2011The Impact of XBRL: A Delphi Investigation107 cited
  • 2013XBRL Mandate: Thousands of Filing Errors and So What?99 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
  • 1997An approach for measuring the degree of comparability of financial accounting information63 cited
  • 2011Quality of data standards: framework and illustration using XBRL taxonomy and instances61 cited
  • 2010Avoiding Common Errors of XBRL Implementation45 cited

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  • 2014Assessing the quality of large-scale data standards: A case of XBRL GAAP Taxonomy33 cited
  • 2009Towards Quality of Data Standards: Empirical Findings from XBRL24 cited
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