... a measure of firm complexity. Li (2020) develops an XBRL-based measure of legal intensity that is correlated with ARC. 2022 firm complexity accounting reporting complexity eXtensible Business Reporting Language (XBRL) organizational complexity business complexity financial reporting...

...Stephanie Walton; Liu (Leo) Yang; Yiyang (Ian) Zhang ABSTRACT The adoption of eXtensible Business Reporting Language (XBRL) requires management to label all information in their firm's financial statements and corresponding notes with either standard or custom extended tags. While prior literature...

.... Srivastava. May 2017 April 2018 2019 Beginning in 2009, the Securities and Exchange Commission (SEC) mandates that publicly traded U.S. firms must use eXtensible Business Reporting Language (XBRL) to “tag” individual items in the financial statements posted on Electronic Data Gathering...

...Gary Chen; Xiaohong (Sara) Wang; Jie Zhou ABSTRACT We investigate the market reaction to legislative events pertaining to the eXtensible Business Reporting Language (XBRL) mandate. The SEC contends that requiring issuers to adopt XBRL for filing their financial statements would reduce information...

...Gary Chen; Jeong-Bon Kim; Jee-Hae Lim; Jie Zhou ABSTRACT We examine how the adoption of the eXtensible Business Reporting Language (XBRL) for financial reporting impacts the pricing of bank loans. Using a sample of loans granted to U.S. borrowers from 2007–2013, we find that the adoption of XBRL...

... voluntary adoption of innovative financial reporting technologies financial reporting (FR) competencies information technology (IT) competencies upper echelons theory characteristics of executives eXtensible Business Reporting Language (XBRL) Innovations are ideas, technologies, methods...

... University and the University of Hawaii at Manoa. Editor's note: Accepted by Bruce Dehning. © 2015 American Accounting Association. All rights reserved. 2015 eXtensible Business Reporting Language (XBRL) earnings surprises mandatory adoption The eXtensible Business Reporting...

...Tawei Wang; Jia-Lang Seng ABSTRACT This paper investigates the association between the mandatory adoption of the eXtensible Business Reporting Language (XBRL) in China and foreign institutional investors' interest. Based on a sample from the Shanghai Stock Exchange and the Shenzhen Stock Exchange...