Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program.

This study investigates whether the eXtensible Business Reporting Language (XBRL) reporting format provides incremental information value beyond the same 10K/10Q filings previously provided in HTML format. Using a sample from the XBRL Voluntary Filing Program, we document a significant increase in s...

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Detalles Bibliográficos

Publicado en:	Abacus Vol. 52; no. 2; pp. 259 - 286
Autores principales:	Efendi, Jap, Park, Jin Dong, Subramaniam, Chandra
Formato:	Artículo
Publicado:	Wiley-Blackwell Jun2016
Materias:	XBRL (Document markup language) HTML (Document markup language) Stock prices Text processing (Computer science) Corporate profits
Acceso en línea:	Ver este registro en EBSCOhost