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The Proprietary Cost of Machine-Readable Financial Reporting: Evidence from ESEF

https://doi.org/10.2139/ssrn.7312121
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-014-9296-5openalex-snapshot
What drives the comparability effect of mandatory IFRS adoption?
inferredcites →https://doi.org/10.1007/s11142-022-09715-yopenalex-snapshot
Geographic connections to China and insider trading at the start of the COVID-19 pandemic
inferredcites →https://doi.org/10.1016/0165-4101(83)90011-3openalex-snapshot
Discretionary disclosure
inferredcites →https://doi.org/10.1016/j.jacceco.2011.04.002openalex-snapshot
The information content of annual earnings announcements and mandatory adoption of IFRS
inferredcites →https://doi.org/10.1016/j.jacceco.2012.03.001openalex-snapshot
Are IFRS-based and US GAAP-based accounting amounts comparable?
inferredcites →https://doi.org/10.1016/j.jacceco.2014.08.008openalex-snapshot
Linking industry concentration to proprietary costs and disclosure: Challenges and opportunities
inferredcites →https://doi.org/10.1016/j.jacceco.2019.101267openalex-snapshot
Proactive Financial Reporting Enforcement and Shareholder Wealth
inferredcites →https://doi.org/10.1016/j.jfineco.2008.08.006openalex-snapshot
Public and private enforcement of securities laws: Resource-based evidence
inferredcites →https://doi.org/10.1016/j.jfineco.2017.05.003openalex-snapshot
Offshore Activities and Financial vs Operational Hedging
inferredcites →https://doi.org/10.1017/s1876404511200046openalex-snapshot
The Worldwide Governance Indicators: Methodology and Analytical Issues
inferredcites →https://doi.org/10.1093/0199260621.003.0007openalex-snapshot
Proprietary versus Nonproprietary Disclosures: Evidence from Germany
inferredcites →https://doi.org/10.1093/rfs/hhw055openalex-snapshot
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement
inferredcites →https://doi.org/10.1111/1475-679x.00102openalex-snapshot
Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study
inferredcites →https://doi.org/10.1111/1475-679x.12094openalex-snapshot
A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports
inferredcites →https://doi.org/10.2307/2490070openalex-snapshot
The Information Content of Annual Earnings Announcements
inferredcites →https://doi.org/10.2308/acch-50068openalex-snapshot
Flex or Break? Extensions in XBRL Disclosures to the SEC
inferredcites →https://doi.org/10.2308/ajpt-2019-517openalex-snapshot
eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research
inferredcites →https://doi.org/10.2308/isys-2022-027openalex-snapshot
Does XBRL Tagging Indicate Disclosure Quality? The Relationship Between XBRL Standard and Extension Tags and Stock Return Synchronicity
inferredcites →https://doi.org/10.2308/isys-51005openalex-snapshot
The Association between Extensions in XBRL Disclosures and Financial Information Environment
inferredcites →https://doi.org/10.2308/isys-51697openalex-snapshot
Customization versus Standardization in Electronic Financial Reporting: Early Evidence from the SEC XBRL Mandate
inferredcites →https://doi.org/10.2308/jfr-2018-0026openalex-snapshot
On Market Concentration and Disclosure
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