The market impact of mandatory interactive data : (Record no. 77629)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01590nab a2200241Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | PILC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20221123182307.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 150824s9999 xx 000 0 und d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | MANILA TYTANA COLLEGES LIBRARY |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Hao, Lizhong. |
| 245 14 - TITLE STATEMENT | |
| Title | The market impact of mandatory interactive data : |
| Remainder of title | evidence from bank regulatory XBRL filings / |
| Statement of responsibility, etc. | Lizhong Hao, Mark J. Kohlbeck |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2013. |
| 336 ## - CONTENT TYPE | |
| Content type term | txt |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| 338 ## - CARRIER TYPE | |
| Carrier type code | volumes |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Title | Journal of Emerging Technologies in Accounting |
| Number of part/section of a work | 10, page 41-62 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | We investigate the market impact of banks filing regulatory reports using eXtensible Business Reporting Language (XBRL) interactive data format. Specifically, we examine whether stock returns and trading volume exhibit abnormal behavior when banks are first required to file Call Reports in XBRL format and whether XBRL adoption causes a shift in systematic risk. We find that banks experienced significant positive abnormal returns and a subsequent reduction in systematic risk in connection with filing their regulatory reports in XBRL. Our results are more pronounced for larger banks. Our trading volume analysis provides additional support of increases in trading volume (primarily with respect to larger banks) at the time of XBRL adoption. We, therefore, document investor-based benefits in support of the conversion to mandatory XBRL filing requirements. |
| 521 ## - TARGET AUDIENCE NOTE | |
| Target audience note | Accountancy. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | XBRL (Document markup language). |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Kohlbeck, Mark J. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Articles |
| Source of classification or shelving scheme | Library of Congress Classification |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| Cataloger's initials, CIN (RLIN) | 80628 |
| First Date, FD (RLIN) | 138991 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Not For Loan | Manila Tytana Colleges Library | Manila Tytana Colleges Library | REFERENCE SECTION | 09/28/2017 | Bound | 09/28/2017 | 09/28/2017 | Articles |