What do the markets say? : shareholder wealth effects of the XBRL mandate
Year of publication: |
2018
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Authors: | Chen, Gary ; Wang, Xiaohong ; Zhou, Jie |
Published in: |
The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association. - Sarasota, Fla. : [Verlag nicht ermittelbar], ISSN 0888-7985, ZDB-ID 1176427-2. - Vol. 32.2018, 3, p. 1-21
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Subject: | eXtensible Business Reporting Language (XBRL) | economic impact | market reaction | event study | Börsenkurs | Share price | Ankündigungseffekt | Announcement effect | Berichtswesen | Reporting | Ereignisstudie | Event study | Jahresabschluss | Financial statement | Kapitaleinkommen | Capital income |
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