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Keywords: informational efficiency
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Journal Articles
Accounting Horizons (2023) 37 (1): 143–171.
Published: 01 March 2023
.... This study assesses the effectiveness of iXBRL by examining its impact on informational efficiency and information asymmetry. Using a sample that includes iXBRL voluntary adopters before 2019, we find that iXBRL adoption lowers stock return drift and facilitates information being impounded into firm stock...