Hao, Lizhong; H. Zhang, Joseph; (Bob) Fang, Jing - In: International Journal of Accounting and Information … 22 (2014) 2, pp. 86-102
Purpose – The paper aims to examine whether or not firms voluntarily filing in XBRL (eXtensible Business Reporting Language) format enjoy a lower cost of capital. XBRL, or “interactive data” as the US Securities and Exchange Commission refers to it, is an information format that enables...
