This paper reviews the literature examining how costs of monitoring for, acquiring, and
analyzing firm disclosures–collectively,“disclosure processing costs”–affect investor …

The great losses caused by financial fraud have attracted continuous attention from
academia, industry, and regulatory agencies. More concerning, the ongoing coronavirus …

This paper examines the effect of market participants' information processing costs on firms'
disclosure choice. Using the recent eXtensible Business Reporting Language (XBRL) …

We propose a new measure of accounting reporting complexity (ARC) based on the count of
accounting items (XBRL tags) disclosed in 10-K filings. The preparation and disclosure of …

We use machine learning methods and high‐dimensional detailed financial data to predict
the direction of one‐year‐ahead earnings changes. Our models show significant out‐of …

Abstract XBRL or eXtensible Business Reporting Language is a digital version of business
reports that have been widely used in order to replace the traditional paper-based reports …

This study examines the effect of mandatory XBRL disclosure across various aspects of the
financial information environment. Our findings show an increase in information efficiency, a …

To facilitate digital corporate reporting and enable computers to 'read'accounting
information, standard-setters must construct a taxonomy to assign contextual 'metadata'that …

This paper investigates the benefits of mandatory adoption of the eXtensible Business
Reporting Language (XBRL) in the US Using a sample of Phase I and Phase II filers in year …

Purpose This paper aims to examine the effect of eXtensible Business Reporting Language
(XBRL) adoption on financial reporting quality at the country-level (develo** and …