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Does XBRL Tagging Indicate Disclosure Quality? The Relationship Between XBRL Standard and Extension Tags and Stock Return Synchronicity

https://doi.org/10.2308/isys-2022-027
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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/s11142-013-9273-4openalex-snapshot
Initial evidence on the market impact of the XBRL mandate
inferredcites →https://doi.org/10.1016/0304-405x(93)90023-5openalex-snapshot
Common risk factors in the returns on stocks and bonds
inferredcites →https://doi.org/10.1016/j.accinf.2017.12.003openalex-snapshot
Can XBRL detailed tagging of footnotes improve financial analysts' information environment?
inferredcites →https://doi.org/10.1016/j.finmar.2010.10.001openalex-snapshot
Stock price synchronicity and public firm-specificinformation
inferredcites →https://doi.org/10.1016/j.finmar.2012.09.007openalex-snapshot
Stock price synchronicity and liquidity
inferredcites →https://doi.org/10.1016/j.jacceco.2005.10.003openalex-snapshot
Revenue surprises and stock returns
inferredcites →https://doi.org/10.1016/j.jacceco.2009.09.001openalex-snapshot
How Does Financial Reporting Quality Relate to Investment Efficiency
inferredcites →https://doi.org/10.1016/j.jacceco.2010.06.001openalex-snapshot
Financial reporting quality and idiosyncratic return volatility
inferredcites →https://doi.org/10.1016/j.jacceco.2010.09.001openalex-snapshot
Understanding earnings quality: A review of the proxies, their determinants and their consequences
inferredcites →https://doi.org/10.1016/j.jacceco.2011.03.004openalex-snapshot
The effect of information quality on liquidity risk
inferredcites →https://doi.org/10.1016/j.jfineco.2005.03.010openalex-snapshot
Stock price synchronicity and analyst coverage in emerging markets
inferredcites →https://doi.org/10.1016/j.jfineco.2014.07.002openalex-snapshot
Price informativeness and stock return synchronicity: Evidence from the pricing of seasoned equity offerings
inferredcites →https://doi.org/10.1016/s0304-405x(00)00071-4openalex-snapshot
The information content of stock markets: why do emerging markets have synchronous stock price movements?
inferredcites →https://doi.org/10.1017/s0022109010000505openalex-snapshot
Transparency, Price Informativeness, and Stock Return Synchronicity: Theory and Evidence
inferredcites →https://doi.org/10.1017/s0022109016000235openalex-snapshot
Does Information-Processing Cost Affect Firm-Specific Information Acquisition? Evidence from XBRL Adoption
inferredcites →https://doi.org/10.1093/rfs/hhn053openalex-snapshot
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
inferredcites →https://doi.org/10.1093/rfs/hhv042openalex-snapshot
Information, Analysts, and Stock Return Comovement
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/10.1111/1911-3846.12380openalex-snapshot
Financial Statement Comparability and the Efficiency of Acquisition Decisions
inferredcites →https://doi.org/10.1111/1911-3846.12442openalex-snapshot
Financial Statement Comparability and the Informativeness of Stock Prices About Future Earnings
inferredcites →https://doi.org/10.1111/1911-3846.12451openalex-snapshot
Information‐Processing Costs and Breadth of Ownership
inferredcites →https://doi.org/10.1111/1911-3846.12493openalex-snapshot
Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers
inferredcites →https://doi.org/10.1111/1911-3846.12519openalex-snapshot
Illiquidity and the Measurement of Stock Price Synchronicity
inferredcites →https://doi.org/10.1111/ijau.12221openalex-snapshot
Information environment and stock price synchronicity: Evidence from auditor characteristics
inferredcites →https://doi.org/10.1111/irfi.12157openalex-snapshot
Does High Stock Return Synchronicity Indicate High or Low Price Informativeness? Evidence from a Regulatory Experiment
inferredcites →https://doi.org/10.1111/irfi.12227openalex-snapshot
Financial Statement Comparability and Idiosyncratic Return Volatility
inferredcites →https://doi.org/10.1111/j.1475-679x.2011.00415.xopenalex-snapshot
The Benefits of Financial Statement Comparability
inferredcites →https://doi.org/10.1111/j.1540-6261.1988.tb04591.xopenalex-snapshot
R2
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/acch-51710openalex-snapshot
Comparability and Cost of Equity Capital
inferredcites →https://doi.org/10.2308/acch-52034openalex-snapshot
Impact of Extensions in XBRL Disclosure on Analysts' Forecast Behavior
inferredcites →https://doi.org/10.2308/accr-50826openalex-snapshot
R2 and Idiosyncratic Risk Are Not Interchangeable
inferredcites →https://doi.org/10.2308/accr-51048openalex-snapshot
The Earnings Quality and Information Processing Effects of Accounting Consistency
inferredcites →https://doi.org/10.2308/accr-51762openalex-snapshot
Measuring Accounting Reporting Complexity with XBRL
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.35openalex-snapshot
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
inferredcites →https://doi.org/10.2308/accr.2006.81.5.963openalex-snapshot
Accounting Quality and Firm-Level Capital Investment
inferredcites →https://doi.org/10.2308/accr.2008.83.6.1571openalex-snapshot
Does Earnings Management Affect Firms’ Investment Decisions?
inferredcites →https://doi.org/10.2308/isys-16-013openalex-snapshot
Extended XBRL Tags and Financial Analysts' Forecast Error and Dispersion
inferredcites →https://doi.org/10.2308/isys-18-063openalex-snapshot
How Does Information Processing Efficiency Relate to Investment Efficiency? Evidence from XBRL Adoption
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-51685openalex-snapshot
The Impact of Senior Management Competencies on the Voluntary Adoption of an Innovative Technology
inferredcites →https://doi.org/10.2308/isys-51688openalex-snapshot
XBRL Adoption and Bank Loan Contracting: Early Evidence
inferredcites →https://doi.org/10.2308/isys-52162openalex-snapshot
Do Managers Use Extension Elements Strategically in the SEC's Tagged Data for Financial Statements? Evidence from XBRL Complexity
inferredcites →https://doi.org/10.2308/jis.2009.23.2.49openalex-snapshot
Assurance on XBRL-Related Documents: The Case of United Technologies Corporation

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.4637681openalex-extracted
Effects of amendments to Rule 12b-2: evidence from XBRL-based reporting complexity
inferred← citeshttps://doi.org/10.1080/08874417.2025.2507710openalex-snapshot
Standardizing XBRL Tags with Natural Language Processing
inferred← citeshttps://doi.org/10.1108/jfra-01-2025-0046openalex-snapshot
XBRL adoption and asset impairment decision: role of audit effort
inferred← citeshttps://doi.org/10.1108/jfra-10-2024-0730openalex-snapshot
Socio-technical dynamics of XBRL extensions in Europe: an analysis of digital corporate reporting practices
inferred← citeshttps://doi.org/10.2139/ssrn.5378595openalex-snapshot
Drowning in Disclosure: Information Overload and Investor Underreaction
inferred← citeshttps://doi.org/10.2139/ssrn.7312121openalex-snapshot
The Proprietary Cost of Machine-Readable Financial Reporting: Evidence from ESEF
inferred← citeshttps://doi.org/10.24056/kar.2025.06.006openalex-snapshot
XBRL 도입이 주가동조성에 미치는 영향*
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