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Digital Corporate Reporting: Research Developments and Implications
16 references·1 citing·48 second hopsampled
Digital Corporate Reporting: Research Developments and Implications (2021)Digital Corporate Reporting: Research Dev…The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate (2019)The Impact of Information Pro…Does Information-Processing Cost Affect Firm-Specific Information Acquisition? Evidence from XBRL Adoption (2016)Does Information-Processing C…Initial evidence on the market impact of the XBRL mandate (2014)Initial evidence on the marke…XBRL’s impact on analyst forecast behavior: An empirical study (2013)XBRL’s impact on analyst fore…The Effect of First Wave Mandatory XBRL Reporting across the Financial Information Environment (2012)The Effect of First Wave Mand…The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model (2012)The determinants of inter-org…Flex or Break? Extensions in XBRL Disclosures to the SEC (2011)Flex or Break? Extensions in …Does XBRL adoption reduce information asymmetry? (2010)Does XBRL adoption reduce inf…Does it add up? Early evidence on the data quality of XBRL filings to the SEC (2010)Does it add up? Early evidenc…Assurance on XBRL for Financial Reporting (2008)Assurance on XBRL for Financi…Organizational Adoption of XBRL (2007)Organizational Adoption of XB…Making up users (2006)Making up usersExpected EPS and EPS Growth as Determinantsof Value (2005)Expected EPS and EPS Growth a…PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital (2004)PE Ratios, PEG Ratios, and Es…Does Search-Facilitating Technology Improve the Transparency of Financial Reporting? (2004)Does Search-Facilitating Tech…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Messages in online stock forums and stock price synchronicity: Evidence from China (2022)Messages in online stock foru…Corporate Reporting on the Internet (1999)The determinants of Internet financial reporting (2002)Antecedents of Information and System Quality: An Empirical Examination Within the Context of Data Warehousing (2005)Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data (2022)Asset pricing and the bid-ask spread (1986)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. 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(2000)Financialisation of Valuation (2014)Integrated reporting: On the need for broadening out and opening up (2014)Critical dialogical accountability: From accounting-based accountability to accountability-based accounting (2018)Principles of Corporate Finance. (1981)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Political connections and the cost of equity capital (2012)Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency (2014)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)On the Impossibility of Informationally Efficient Markets (1980)Earnings Management During Import Relief Investigations (1991)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers (2019)Informing the Market: The Effect of Modern Information Technologies on Information Production (2019)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)The relevance of environmental disclosures: Are such disclosures incrementally informative? (2013)Continuous Auctions and Insider Trading (1985)Illiquidity and stock returns: cross-section and time-series effects (2002)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Big Data as a Governance Mechanism (2018)Investor Relations and Information Assimilation (2018)Crime and Punishment: An Economic Approach (1968)A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)Capital market effects of media synthesis and dissemination: evidence from robo-journalism (2017)Why Do Individual Investors Disregard Accounting Information? The Roles of Information Awareness and Acquisition Costs (2017)How to Talk When a Machine Is Listening: Corporate Disclosure in the Age of AI (2023)
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References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2004PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital1,749 cited
  • 2005Expected EPS and EPS Growth as Determinantsof Value1,414 cited
  • 2004Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?531 cited
  • 2006Making up users402 cited
  • 2019The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate280 cited
  • 2014Initial evidence on the market impact of the XBRL mandate270 cited
  • 2010Does XBRL adoption reduce information asymmetry?236 cited
  • 2010Does it add up? Early evidence on the data quality of XBRL filings to the SEC210 cited
  • 2016Does Information-Processing Cost Affect Firm-Specific Information Acquisition? Evidence from XBRL Adoption177 cited
  • 2012The Effect of First Wave Mandatory XBRL Reporting across the Financial Information Environment154 cited
  • 2012The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model153 cited
  • 2008Assurance on XBRL for Financial Reporting147 cited
  • 2013XBRL’s impact on analyst forecast behavior: An empirical study144 cited
  • 2011

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Flex or Break? Extensions in XBRL Disclosures to the SEC
125 cited
  • 2007Organizational Adoption of XBRL123 cited
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    • 2022Messages in online stock forums and stock price synchronicity: Evidence from China40 cited