Efendi, Jap; Park, Jin Dong; Smith, L. Murphy - In: Journal of Business Research 67 (2014) 6, pp. 1099-1105
In 2009, the Securities Exchange Commission (SEC) mandated public firms to file their financial statements using eXtensible Business Reporting Language (XBRL). The SEC's main motive behind this mandate is that XBRL filings would enhance the informational efficiency in the stock markets by making...
