Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance?
Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance?
Ronald F. Premuroso,Somnath Bhattacharya
2008 · DOI: 10.1016/j.accinf.2008.01.002
International Journal of Accounting Information Systems · 181 Citations
TLDR
This paper examines whether early and voluntary filers of financial information in XBRL format demonstrate superior corporate governance and operating performance relative to their non-adopting peers and investigates performance, market, and structure-related firm variables.