Leveling the playing field between large and small institutions: Evidence from the SEC’s XBRL mandate
We investigate how XBRL adoption affects smaller institutions’ access to financial statement information relative to their larger counterparts. We examine three aspects of trading responsiveness: abnormal trading volume, response speed to 10-K information, and decision to trade immediately following...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
American Accounting Association
2018
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |