We examine the impact of the Securities and Exchange Commission (SEC)'s XBRL (eXtensible Business Reporting Language) mandate on the timeliness of financial reporting, measured by the reporting lag between fiscal period end and the filing date. Using annual and quarterly filing data from 2007 to...

The U.S. Securities and Exchange Commission (SEC) mandated the adoption of eXtensible Business Reporting Language (XBRL) in 2009, with the aim of facilitating data exchange and reducing information processing costs. To shed light on the economic consequences of this important disclosure...

The Digital Economy and International Trade, authored by an eminent specialist in transnational commercial and private law, is a timely book exploring a developing and evolving area of law related to the role of the digital economy in international trade, making a direct call for the need to...

Payment systems, and interoperation within and between them, are complicated, making analysis and dialogue among analysts, technologists, and members of the public challenging. Given the emergence of new payment mechanisms, like CBDC and private digital currency, these discussions are...

The size and composition of the 10-K file have changed dramatically since the mandatory adoption of XBRL. We re-examine 10-K file size as a readability proxy by decomposing 10-K file size into its main components, which include XBRL, processed XBRL (a twin to XBRL that allows XBRL information to...

This paper analyzes accounting publications of the largest publisher by accounting journals, to evaluate the coverage of accounting directions, and indicate the current popularity of International Financial Reporting Standards (IFRS), eXtensible Business Reporting Language (XBRL), and blockchain...

Data flows are critical for our global economic and social interactions, but trust is necessary to facilitate data sharing, especially across borders. The challenge is to foster a global digital environment that enables the movement of data across international borders while ensuring that, upon...