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Initial evidence on the market impact of the XBRL mandate

Blankespoor, Elizabeth; Miller, Brian P.; White, Hal D. - In: Review of accounting studies 19 (2014) 4, pp. 1468-1503

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A plain English measure of financial reporting readability

Bonsall, Samuel B., IV; Leone, Andrew J.; Miller, Brian P. - In: Journal of accounting & economics 63 (2017) 2/3, pp. 329-357

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Increased mandated disclosure frequency and price formation : evidence from the 8-K expansion regulation

McMullin, Jeff L.; Miller, Brian P.; Twedt, Brady J. - In: Review of accounting studies 24 (2019) 1, pp. 1-33

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Increased Mandated Disclosure Frequency and Price Formation : Evidence from the 8-K Expansion Regulation

McMullin, Jeff L. - 2018

Regulators claim that increased mandated disclosure frequency should lead to more efficient price formation. However, analytical models suggest that mandating disclosure may actually impede the price formation process, and prior empirical studies have been unable to document a relation between...

Persistent link: https://www.econbiz.de/10012923458