Market Reaction to XBRL Filings
Abstract
In 2009, the SEC mandated XBRL filings in an effort to enhance interpretation and analysis of financial statements. Recently, however, there have been complaints by some Fortune 500 companies that XBRL filings have not proven useful and have advocated for the SEC to scale down its implementation. This study investigates whether XBRL filings provide useful information to capital markets. We test predictions from Bayesian-inspired theory...
Paper Details
Title
Market Reaction to XBRL Filings
Published Date
Jan 1, 2015
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