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Disclosure Quality and Financial Report Consumption Process  XBRL tagging a...
Published: 01 October 2023
FIGURE 1 Disclosure Quality and Financial Report Consumption Process XBRL tagging affects the Financial Report Consumption Process by making more financial and nonfinancial data available in a structured format for consumption. PwC (2020) describes the XBRL data life cycle as proceeding from fi... More about this image found in Disclosure Quality and Financial Report Consumption Process XBRL tagging a...
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Research Design  The sample includes all available mandatory SEC XBRL 10-K ...
Published: 01 October 2023
FIGURE 2 Research Design The sample includes all available mandatory SEC XBRL 10-K filings from 2009 to 2020. The sample is limited to firms with matching CRSP and Compustat data and at least 55 daily returns (out of a maximum of 63) in the three months immediately prior to or following the SEC 1... More about this image found in Research Design The sample includes all available mandatory SEC XBRL 10-K ...
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Synchronicity from 2001 to 2016 Relative to Synchronicity in 2001 with and ...
Published: 01 October 2023
FIGURE 3 Synchronicity from 2001 to 2016 Relative to Synchronicity in 2001 with and without Recession-Affected Years These charts present average synchronicity (log of R2/(1 − R2)) based on regressions of weekly firm returns on market and industry returns, consistent with Dong et al. (2016) . The chart on the left shows substantial increases in synchronicity during and immediately after the recession years, which were characterized by substantial market changes. According to the National Bureau of Economic Research, the recession began in December 2007 and ended in June 2009. The S&P 500 Index decreased by approximately 39 percent during this period. From July 1, 2009, to December 26, 2011, the S&P 500 index rebounded by 40 percent. Both charts show an increase in synchronicity between 2001 and 2016, but conclusions about changes in synchronicity can be affected by the choice of years to examine. (The full-color version is available online.) More about this image found in Synchronicity from 2001 to 2016 Relative to Synchronicity in 2001 with and ...
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