SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Do Managers Use Extension Elements Strategically in the SEC's Tagged Data for Financial Statements? Evidence from XBRL Complexity
16 references·3 citing·39 second hop
Do Managers Use Extension Elements Strategically in the SEC's Tagged Data for Financial Statements? Evidence from XBRL Complexity (2018)Do Managers Use Extension Elements Strate…Measuring Accounting Reporting Complexity with XBRL (2017)Measuring Accounting Reportin…Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media (2017)Do Firms Strategically Dissem…Market (in)attention and the strategic scheduling and timing of earnings announcements (2015)Market (in)attention and the …Measuring Readability in Financial Disclosures (2014)Measuring Readability in Fina…Individual investors and financial disclosure (2013)Individual investors and fina…Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis (2011)Audited Financial Reporting a…The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Effect of Annual Report R…What do dividends tell us about earnings quality? (2009)What do dividends tell us abo…Internal control and management guidance (2009)Internal control and manageme…Voluntary Disclosure, Earnings Quality, and Cost of Capital (2008)Voluntary Disclosure, Earning…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…The “Incomplete Revelation Hypothesis” and Financial Reporting (2002)The “Incomplete Revelation Hy…Strategic Benchmarks in Earnings Announcements: The Selective Disclosure of Prior-Period Earnings Components (2000)Strategic Benchmarks in Earni…Information Asymmetry, R&D, and Insider Gains (2000)Information Asymmetry, R&D, a…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (1997)Do Stock Prices Fully Reflect…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…A Measure of Firm Complexity: Data and Code (2022)A Measure of Firm Complexity:…The roles of XBRL and processed XBRL in 10‐K readability (2021)The roles of XBRL and process…How Does Information Processing Efficiency Relate to Investment Efficiency? Evidence from XBRL Adoption (2020)How Does Information Processi…ASPECTS OF THE THEORY OF SYNTAX (1964)How does financial reporting quality relate to investment efficiency? (2009)The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings (2010)Textual Analysis in Accounting and Finance: A Survey (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Disclosure, Liquidity, and the Cost of Capital (1991)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Textual Analysis of Corporate Disclosures: A Survey of the Literature (2011)Tax Aggressiveness and Corporate Transparency (2018)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Specification Tests in Econometrics (1978)The economic implications of corporate financial reporting (2005)Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting? (2013)The importance of the internal information environment for tax avoidance (2014)CEO Overconfidence and Management Forecasting (2015)The Cross-Section of Expected Stock Returns (1992)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Earnings quality: Evidence from the field (2013)The impact of environmental, social, and governance disclosure on firm value: The role of CEO power (2017)Continuous Auctions and Insider Trading (1985)Intellectual capital and new product development performance: The mediating role of organizational learning capability (2008)Board Diversity and Corporate Social Responsibility: Empirical Evidence from France (2020)The Pollution Premium (2020)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation (2017)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Processing Fluency and Investors’ Reactions to Disclosure Readability (2012)Guiding through the Fog: Financial statement complexity and voluntary disclosure (2016)A plain English measure of financial reporting readability (2017)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Editor's Choice Digesting Anomalies: An Investment ApproachInvestor Psychology and Asset Pricing (2001)… and the Cross-Section of Expected Returns (2015)
this work references cited by second hop

References

  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
  • 2000Information Asymmetry, R&D, and Insider Gains1,528 cited
  • 2014Measuring Readability in Financial Disclosures1,452 cited
  • 2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts1,169 cited
  • 2008Voluntary Disclosure, Earnings Quality, and Cost of Capital1,081 cited
  • 2009Internal control and management guidance678 cited
  • 2002The “Incomplete Revelation Hypothesis” and Financial Reporting647 cited
  • 2013Individual investors and financial disclosure603 cited
  • 2011Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis483 cited
  • 2015Market (in)attention and the strategic scheduling and timing of earnings announcements429 cited
  • 2017Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media382 cited
  • 2017Measuring Accounting Reporting Complexity with XBRL348 cited
  • 2000

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

Strategic Benchmarks in Earnings Announcements: The Selective Disclosure of Prior-Period Earnings Components
316 cited
  • 2009What do dividends tell us about earnings quality?306 cited
  • Cited by

    • 2022A Measure of Firm Complexity: Data and Code29 cited
    • 2020How Does Information Processing Efficiency Relate to Investment Efficiency? Evidence from XBRL Adoption23 cited
    • 2021The roles of XBRL and processed XBRL in 10‐K readability21 cited