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The Market Impact of Mandatory Interactive Data: Evidence from Bank Regulatory XBRL Filings

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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/j.accinf.2008.01.002openalex-snapshot
Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance?
inferredcites →https://doi.org/10.1016/j.jbankfin.2005.06.002openalex-snapshot
Valuation impact of Sarbanes–Oxley: Evidence from disclosure and governance within the financial services industry
inferredcites →https://doi.org/10.1016/s0278-4254(01)00035-7openalex-snapshot
The effect of EDGAR on the market reaction to 10-K filings
inferredcites →https://doi.org/10.1016/s0378-4266(98)00022-3openalex-snapshot
On the wealth and risk effects of commercial bank expansion into securities underwriting: An analysis of Section 20 subsidiaries
inferredcites →https://doi.org/10.1057/jdg.2009.15openalex-snapshot
Financial and governance characteristics of voluntary XBRL adopters in the United States
inferredcites →https://doi.org/10.1080/758536868openalex-snapshot
Valuation effects of the FDIC Improvement Act
inferredcites →https://doi.org/10.1086/260061openalex-snapshot
Risk, Return, and Equilibrium: Empirical Tests
inferredcites →https://doi.org/10.1093/rfs/hhn053openalex-snapshot
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
inferredcites →https://doi.org/10.1145/1325555.1325565openalex-snapshot
Costs and benefits of XBRL adoption
inferredcites →https://doi.org/10.1177/0148558x0001500102openalex-snapshot
The Incremental Information Content of SEC 10-K Reports Filed under the EDGAR System
inferredcites →https://doi.org/10.1504/ijea.2011.040113openalex-snapshot
Longitudinal analysis of voluntary adoption of XBRL on financial reporting
inferredcites →https://doi.org/10.2139/ssrn.1007570openalex-snapshot
An Introduction to XBRL
inferredcites →https://doi.org/10.2139/ssrn.1581507openalex-snapshot
Quality of XBRL US GAAP Taxonomy: Empirical Evaluation Using SEC Filings
inferredcites →https://doi.org/10.2139/ssrn.1671723openalex-snapshot
Do XBRL Reports Have Incremental Information Content? – An Empirical Analysis
inferredcites →https://doi.org/10.2307/2490070openalex-snapshot
The Information Content of Annual Earnings Announcements
inferredcites →https://doi.org/10.2307/2490943openalex-snapshot
The Impact of Merger-Related Regulations on the Shareholders of Acquiring Firms
inferredcites →https://doi.org/10.2307/2491273openalex-snapshot
Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures
inferredcites →https://doi.org/10.2308/accr.2004.79.3.571openalex-snapshot
Differential Response of Small versus Large Investors to 10-K Filings on EDGAR
inferredcites →https://doi.org/10.2308/accr.2004.79.3.687openalex-snapshot
Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?
inferredcites →https://doi.org/10.2308/ciia.2008.2.2.a36openalex-snapshot
The SEC’s XBRL Voluntary Filing Program on EDGAR: A Case for Quality Assurance
inferredcites →https://doi.org/10.2308/isys-10255openalex-snapshot
Special Issue of JIS on XBRL
inferredcites →https://doi.org/10.2308/isys-10258openalex-snapshot
Consequences of XBRL Standardization on Financial Statement Data
inferredcites →https://doi.org/10.2308/isys-10260openalex-snapshot
The Effect of First Wave Mandatory XBRL Reporting across the Financial Information Environment
inferredcites →https://doi.org/10.2308/isys-50569openalex-snapshot
XBRL-Enabled, Spreadsheet, or PDF? Factors Influencing Exclusive User Choice of Reporting Technology
inferredcites →https://doi.org/10.2308/jis.2005.19.2.191openalex-snapshot
Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation
inferredcites →https://doi.org/10.2308/tar-4496039openalex-snapshot
Unexpected Earnings, Firm Size, and Trading Volume Around Quarterly Earnings Announcements.
inferredcites →https://doi.org/10.2308/tar-9709240185openalex-snapshot
Disclosure level and the cost of equity capital.

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.3141827openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.3595401openalex-extracted
eXtensible Business Reporting Language: A Review and Directions for Future Research
inferred← citeshttps://doi.org/10.2139/ssrn.3606789openalex-extracted
edgar: An R Package for the U.S. SEC EDGAR Retrieval and Parsing of Corporate Filings
inferred← citeshttps://doi.org/10.1007/s44265-023-00024-zopenalex-snapshot
Impact of RegTech on compliance risk due to financial misconduct in the United States banking industry
inferred← citeshttps://doi.org/10.1108/ijmf-01-2020-0018openalex-snapshot
Digital corporate reporting and value relevance: evidence from the US and Japan
inferred← citeshttps://doi.org/10.1108/jfra-03-2024-0147openalex-snapshot
The impact of corporate digital transformation on stock market activity: evidence from the Chinese listed manufacturing companies
inferred← citeshttps://doi.org/10.1108/qram-12-2018-0096openalex-snapshot
A case study of XBRL implementation and development at the Federal Deposit Insurance Corporation (FDIC)
inferred← citeshttps://doi.org/10.1111/auar.12334openalex-snapshot
Digital Corporate Reporting: Research Developments and Implications
inferred← citeshttps://doi.org/10.1111/jori.12287openalex-snapshot
An Empirical Analysis of Market Reactions to the First Solvency and Financial Condition Reports in the European Insurance Industry
inferred← citeshttps://doi.org/10.2308/ajpt-2019-517openalex-snapshot
eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research
inferred← citeshttps://doi.org/10.2308/isys-51688openalex-snapshot
XBRL Adoption and Bank Loan Contracting: Early Evidence
inferred← citeshttps://doi.org/10.25095/mufad.875237openalex-snapshot
Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması
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