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Keywords: financial analysts' forecast
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Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2020) 34 (3): 105–131.
Published: 01 September 2020
...Joseph Johnston ABSTRACT This paper investigates whether the use of extended tags in eXtensible Business Reporting Language (XBRL) filings is associated with financial analysts' forecast error and dispersion. The SEC allows firms to create customize tags in their XBRL filings to reflect firm...
