What do the markets say? Shareholder wealth effects of the XBRL mandate
We investigate the market reaction to legislative events pertaining to the eXtensible Business Reporting Language (XBRL) mandate. The SEC contends that requiring issuers to adopt XBRL for filing their financial statements would reduce information processing costs and improve market efficiency. In co...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
American Accounting Association
2018
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |