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• W1986280333 abstract "This paper investigates the benefits of mandatory adoption of the eXtensible Business Reporting Language (XBRL) in the U.S. Using a sample of Phase I and Phase II filers in year 2009 and 2010, we examine whether there exists a positive association between the number of analysts following a firm as well as analyst forecast accuracy and the XBRL mandate by the Securities and Exchange Commission (SEC). Our empirical results demonstrate a significant positive association between mandatory XBRL adoption and both analyst following and forecast accuracy. In addition, our findings show that such an association is stronger for Phase I filers than for Phase II filers in 2010. The magnitude of the association between XBRL mandate and analyst following is also larger for Phase I filers in year two than in year one of adoption. Our findings not only support the SEC’s requirement of detailed tagging of footnotes but also show that the benefits of adopting XBRL are realized regardless of errors found and concerns raised at the early stage of adoption." @default.
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• W1986280333 date "2014-01-01" @default.
• W1986280333 modified "2023-10-13" @default.
• W1986280333 title "XBRL’s impact on analyst forecast behavior: An empirical study" @default.
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• W1986280333 doi "https://doi.org/10.1016/j.jaccpubpol.2013.10.004" @default.
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