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I examine EU regulations requiring timely public disclosures of large short positions. I find that these regulations, despite increasing costs to short selling, improve information efficiency during the earnings announcement period. Furthermore, disclosures mandated by these regulations contain...
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The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and efficiency of information disclosure in Jordanian financial companies. Based on a sample of 124 respondents, including accountants, academics, and auditors with a background in XBRL....
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