The literature on earnings management is vast. Surprisingly, far too little attention has been
paid to investigating the impact of adopting eXtensible Business Reporting Language …

Purpose The financial world of today is evolving at a rate that can be challenging to keep up
with and comprehend due to developments in information and communication technology …

This study examines the impact of eXtensible Business Reporting Language (XBRL)
adoption on financial reporting timeliness. The population are banking companies listed on …

We investigate the effects of foreign ownership on a key monitoring mechanism, the
appointment of independent directors. We use a sample of Japanese firms after the Tokyo …

Purpose This paper aims to extend the knowledge of eXtensible Business Reporting
Language (XBRL) to synthesize what 20 years of accounting and business literature on …

The aim of this paper is to investigate the relevance for stock market pricing of accounting
earnings of voluntary disclosures in XBRL files considering the quality of corporate …

Innovations surrounding digital corporate reporting and underlying technology such as
XBRL have been slowly introduced to corporate reporting infrastructure since the early …

Purpose The study improves current understanding concerning the implications of digital
corporate reporting technology on the informativeness of accounting information …

Purpose The purpose of this paper is to examine the impact of the mandatory adoption of
eXtensible Business Reporting Language (XBRL) on firm's stock liquidity …

This paper examines the impact of abnormal extensions in eXtensible Business Reporting
Language (XBRL) on analysts' forecasting behavior in the US In this analysis, abnormal …