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XBRL mandate : thousands of filing errors and so what?

Du, Hui; Vasarhelyi, Miklos A.; Zheng, Xiaochuan - In: The journal of information systems : JIS ; a semiannual … 27 (2013) 1, pp. 61-78

Persistent link: https://www.econbiz.de/10009768980

Are XBRL files being accessed? : evidence from the SEC EDGAR log file dataset

Cong, Yu; Du, Hui; Vasarhelyi, Miklos A. - In: The journal of information systems : JIS ; a semiannual … 32 (2018) 3, pp. 23-29

Persistent link: https://www.econbiz.de/10011977475

XBRL mandate and timeliness of financial reporting : do XBRL filings take longer?

Du, Hui; Wu, Kean - In: Journal of emerging technologies in Accounting 15 (2018) 2, pp. 57-75

Persistent link: https://www.econbiz.de/10012419007

XBRL Mandate and Timeliness of Financial Reporting : Do XBRL Filings Take Longer

Du, Hui - 2019

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...

Persistent link: https://www.econbiz.de/10012863563