Do XBRL fillings enhance informational efficiency? : early evidence from post-earnings announcement drift
Year of publication: |
2014
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Authors: | Efendi, Jap ; Park, Jin Dong ; Smith, L. Murphy |
Published in: |
Journal of business research : JBR. - New York, NY : Elsevier, ISSN 0148-2963, ZDB-ID 189773-1. - Vol. 67.2014, 6, p. 1099-1105
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Subject: | XBRL | Post earnings announcement drift | Market efficiency | Stock market | Ankündigungseffekt | Announcement effect | Effizienzmarkthypothese | Efficient market hypothesis | Aktienmarkt | Gewinn | Profit | Kapitaleinkommen | Capital income | Informationseffizienz | Informational efficiency | Börsenkurs | Share price | Elektronischer Datenaustausch | Electronic data interchange | Gewinnprognose | Earnings announcement |
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