Essays about: "iXBRL"

Found 1 essay containing the word iXBRL.

  1. 1. Early evidence on iXBRL regulation and its impact on information asymmetry in the US capital market

    University essay from Göteborgs universitet/Graduate School

    Author : Viktor Axelsson; Alexander Nilsson; [2021-06-24]
    Keywords : iXBRL; Information asymmetry; Regulation; iXBRL-tags; Difference in difference; propensity score matching;

    Abstract : The topic of extensible business reporting language (XBRL) has long been under debate regarding its effect and usefulness as a disclosure format. With the recent regulatory shift to the newest evolution of XBRL, inline XBRL (iXBRL), it once again becomes important to evaluate and understand the effects of the regulation. READ MORE