...-series behavior, earnings of a certain time period are not independent of earnings in previous time periods. The paper utilizes the newly mandated XBRL data, whose benefits are that it is freely available, easily accessible and is more timely than traditional databases. The use of RNN is validated...

...Kristine Brands; Mark A. Holtzblatt; Elina Koskentalo ABSTRACT More than a decade ago, the U.S. Securities and Exchange Commission mandated XBRL for corporate statutory financial statement filings for U.S. and foreign filers listed on its public stock exchanges. The European Union (EU) adopted...

...: the nature of the risks that the business faces, what are their probabilities, how management is mitigating those risks and, therefore, what is the residual risk of the business. On the other hand, it is only a matter of time before risk disclosures are tagged in detail using XBRL, as the rest of the 10-K...

...Hui Du; Kean Wu ABSTRACT This study examines the impact of the Securities and Exchange Commission's (SEC) XBRL (eXtensible Business Reporting Language) mandate on the timeliness of financial reporting, measured by the reporting lag between fiscal period end and the filing date. Using annual...

... a conceptual overview of the web scraping process. The second part educates the reader about the Rvest package—a popular tool for browsing and downloading web data in R. The third part educates the reader about the main functions of the XBRL package. The XBRL package was developed specifically for working...

... implications for the participants in the governmental reporting process including government agencies, legislators, regulatory bodies, contractors, non-voting taxpayers, and members of the voting public. June 2017 February 2018 2018 DATA Act corporate governance agency theory XBRL...

...Robert E. Pinsker; Carsten Felden ABSTRACT This paper examines voluntary eXtensible Business Reporting Language (XBRL) adoption intent in 2009 Germany. Our setting provides a unique opportunity to examine voluntary adoption behavior related to a global information technology (IT) in one...

... profession has continued to struggle with common formats since the inception of balance sheets and income statements. The original FASB Conceptual Framework was developed to help construct consistent GAAP standards. XBRL was developed to provide a consistent representation of the data contained in financial...

...Kamile Asli Basoglu; Clinton E. (Skip) White, Jr. ABSTRACT As currently implemented by the SEC, financial statements in XBRL format are not as useful to analysts and investors or as transparent as they could be. In this paper, the authors discuss a number of issues contributing to this problem...

...Klaus Henselmann; Dominik Ditter; Elisabeth Scherr ABSTRACT The SEC XBRL mandate enables the gathering of accounting numbers to be fully automatic in a database-like manner that provides vast opportunities for financial analysis. Using this functionality, this study proposes a simple analytical...

...Lizhong Hao; Mark J. Kohlbeck ABSTRACT We investigate the market impact of banks filing regulatory reports using eXtensible Business Reporting Language (XBRL) interactive data format. Specifically, we examine whether stock returns and trading volume exhibit abnormal behavior when banks are first...