Leveling the playing field between large and small institutions: Evidence from the SEC’s XBRL mandate

Leveling the playing field between large and small institutions: Evidence from the SEC’s XBRL mandate

We investigate how XBRL adoption affects smaller institutions’ access to financial statement information relative to their larger counterparts. We examine three aspects of trading responsiveness: abnormal trading volume, response speed to 10-K information, and decision to trade immediately following...

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書目詳細資料
Main Authors:	BHATTACHARYA, Nilabhra, CHO, Young Jun, KIM, Jae B.
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2018
主題:	XBRL Analysts Institutions Information Asymmetry Accounting Corporate Finance Finance and Financial Management
在線閱讀:	https://ink.library.smu.edu.sg/soa_research/1770 https://ink.library.smu.edu.sg/context/soa_research/article/2797/viewcontent/Leveling_Playing_Field_XBRL_2018_sv.pdf
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