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Longitudinal analysis of voluntary adoption of XBRL on financial reporting

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References

2002Further Evidence on the Extent and Origins of JIT's Profitability Effects216 cited
2008Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance?177 cited
2008Costs and benefits of XBRL adoption169 cited
2005Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation150 cited
2008Assurance on XBRL for Financial Reporting147 cited
2006XBRL: An Impacts Framework and Research Challenge133 cited
2007XBRL: An (Open) Source of Enlightenment or Disillusion?68 cited

Cited by

2016Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program43 cited
2016The benefits of structured data across the information supply chain: Initial evidence on XBRL adoption and loan contracting of private firms39 cited
2014The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL36 cited
2017Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study34 cited
2011Adopting XBRL in Italy: Early evidence of fit between Italian GAAP Taxonomy and current reporting practices of non-listed companies32 cited
2021Web-based financial reporting, social media and information asymmetry: the case of Saudi Arabia

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30 cited

2013XBRL for Financial Reporting: Evidence on Italian GAAP versus IFRS26 cited

2012Voluntary XBRL Adopters and Firm Characteristics: An Empirical Analysis21 cited

2013Does XBRL Adoption Constrain Managerial Opportunism in Financial Reporting? Evidence from Mandated U.S. Filers21 cited

2018Impact of XBRL on Voluntary Adopters' Financial Reporting Quality and Cost of Equity Capital19 cited

2010Do XBRL Reports Have Incremental Information Content? – An Empirical Analysis19 cited

2014Firm-Specific Characteristics of the Participants in the SEC's XBRL Voluntary Filing Program16 cited

2013Improving Transparency in the Financial Sector16 cited

2014An International Comparison of the Determinants and Financial Information Quality in XBRL Reporting Environment13 cited

2015Towards an XBRL-Enabled Corporate Governance Reporting Taxonomy An Empirical Study of NYSE-Listed Financial Institutions13 cited

2013The Market Impact of Mandatory Interactive Data: Evidence from Bank Regulatory XBRL Filings11 cited