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Keywords: XBRL extension
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2018) 32 (2): 57–79.
Published: 01 June 2018
...Shiyou Li; Emeka T. Nwaeze SYNOPSIS This paper examines the impact of abnormal extensions in eXtensible Business Reporting Language (XBRL) on analysts' forecasting behavior in the U.S. In this analysis, abnormal extensions reflect XBRL extensions that exceed the expected level for industry peers...
