I investigate how the use of extended tags in eXtensible Business Reporting Language (XBRL) filings is associated with financial analysts' forecast error and dispersion. The SEC allows firms to provide customize tags in their XBRL filings which, on the one hand, may allow firms to customize...

We investigate the association between earnings quality and price synchronicity. Price synchronicity captures the extent to which a firm's returns are explained by market and industry returns, implying that low price synchronicity could be a result of less industry-wide information impounded...

We examine the differential effects of income smoothness on value-relevance of current future earnings (termed as earnings response coefficient, ERC, and future earnings response coefficient, FERC, respectively) as affected by different information environments. In theory, if reported earnings...