...Myojung Cho; Feiqi Huang; Xin Luo ABSTRACT Using a recently developed proxy for retail investor attention to 10-K filings on EDGAR, we investigate the relationship between retail investor attention and audit fees. We find that retail investor attention is positively related to audit fees...

... database EDGAR; I/B/E/S TICKER is the primary security identifier for the analyst forecasts database I/B/E/S. We use such an all-in-one link table to map the relationship between the firm identifiers or security identifiers of different databases. Apparently, the most straightforward approach to get...

...Gary Chen; Jie Zhou ABSTRACT We investigate how XBRL adoption relates to the systematic file requests from EDGAR. We define systematic requests as requests for EDGAR filings using automated scripts and computer programs. Our results show that systematic requests for EDGAR filings increase...

... on earlier versions of this manuscript. Editor's note: Accepted by Rajendra P. Srivastava. © 2015 American Accounting Association. All rights reserved. 2015 insider trading electronic filings Thomson Reuters EDGAR This study addresses the extent to which users testing hypotheses...