Now showing items 1-1 of 1

    • What Do the Markets Say? Shareholder Wealth Effects of the XBRL Mandate 

      Chen, Gary; Wang, Xiaohong (Sara); Zhou, Jie (American Accounting Association, 2017-06)
      We investigate the market reaction to legislative events pertaining to the eXtensible Business Reporting Language (XBRL) mandate. The SEC contends that requiring issuers to adopt XBRL for filing their financial statements ...