De Martinis, Michael; Khedmati, Mehdi; Navissi, Farshid; … - In: International Journal of Managerial Finance 16 (2020) 5, pp. 599-622
Purpose: The purpose of this paper is to examine whether and how firm's agency costs played a role in the voluntary adoption of the eXtensible Business Reporting Language (XBRL) under the SEC's voluntary filing program (VFP) that encouraged the voluntary adoption of the XBRL....