Efendi, Jap; Park, Jin Dong; Subramaniam, Chandra - 2010
This study investigates whether XBRL filings of 10Ks and 10Qs possess incremental information content beyond current EDGAR filings in HTML format. The sample comprises of 342 voluntary XBRL filings from the period of 2005 to June 30, 2008. We document a significant market reaction on the day...