...) use ARC to capture accounting quality and show that as accounting quality increases, firms are more likely to release earnings early (i.e., before the audit is complete). Huang et al. (2019) find that management is strategically using XBRL extensions to obfuscate the financial reports...

... are used to overcome several limitations encountered in previous works on financial reporting indicators such as the small number of companies in the sample, the limited number of ratios, the homogeneity of the economic sector, and the lack of explanation and further analysis of the SOM outputs. This study...