Tagging financial information using eXtensible Business Reporting Language (XBRL) creates documents that are computer readable and searchable. Since 2004, the Securities and Exchange Commission (SEC) has taken steps toward requiring XBRL to be used in its filings, including a voluntary filing...

In December 2007 the SEC issued a formal rule release that allows foreign-private issuers that employ the IFRS to file their financial statements without providing a reconciliation to U.S. GAAP. While the rule change was made after the SEC received and analyzed comments from various constituents...

This study uses trading volume measures to provide a richer understanding of US investors trading in 20-F filers and US market reactions to the reconciliation and disclosures included in 20-F filings. A unique aspect of this study is the inclusion of all 20-F filers, including foreign filers...

This study examines the relationship between the quality of a firm's voluntary environmental disclosures and firm value by exploring the relationship between the components of firm value (expected future cash flows and cost of equity) and voluntary environmental disclosure quality. We measure...