Similar Search Results

The effect of first wave mandatory XBRL reporting across the financial information environment

Kim, Joung W.; Lim, Jee Hae; No, Won Gyun - In: The journal of information systems : JIS ; a semiannual … 26 (2012) 1, pp. 127-153

Persistent link: https://www.econbiz.de/10009565352

Green IT perceptions and activities of internal auditors in Australia, Canada, and the United States

Yoon, Kyunghee; No, Won Gyun; Gray, Glen L.; Roebuck, … - In: The journal of information systems : JIS ; a semiannual … 35 (2021) 1, pp. 187-211

Persistent link: https://www.econbiz.de/10012549375

Do managers use extension elements strategically in the SEC's tagged data for financial statements? : evidence from XBRL complexity

Huang, Feiqi; No, Won Gyun; Vasarhelyi, Miklos A. - In: The journal of information systems : JIS ; a semiannual … 33 (2019) 3, pp. 61-74

Persistent link: https://www.econbiz.de/10012153889

The Effect of Mandatory XBRL Reporting Across the Financial Information Environment : Evidence in the First Waves of Mandated U.S. Filers

Kim, Joung W. - 2014

This study examines the effect of mandatory XBRL disclosure across various aspects of the financial information environment. Our findings show an increase in information efficiency, a decrease in event return volatility, and a reduction of change in stock returns volatility for 428 firms (1,536...

Persistent link: https://www.econbiz.de/10013068766