... reporting complexity eXtensible Business Reporting Language (XBRL) organizational complexity business complexity financial reporting Securities and Exchange Commission (SEC) Measuring firm complexity is challenging, and therefore, researchers often resort to using simple aggregate measures...

...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 information acquisition eXtensible Business Reporting Language (XBRL) EDGAR Beginning in 2009, the Securities and Exchange Commission (SEC) mandates that publicly traded U.S. firms must use eXtensible Business Reporting Language (XBRL...

...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...

... of executives eXtensible Business Reporting Language (XBRL) The authors thank Jong-Hag Choi, Jeong-Bon Kim, Christine Wiedman, participants, discussants, and anonymous reviewers at the 2014 International Conference on Information Systems (ICIS), the 2013 American Accounting Association Annual...

...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...

... raise questions about the potential loss of comparability ( Debreceny et al. 2005 ) and errors in XBRL filings ( Debreceny, Farewell, Piechocki, Felden, and Gräning 2010 ). The eXtensible Business Reporting Language (XBRL) has been mandatorily implemented in the U.S. since 2009. The adoption of XBRL...

...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...