Do XBRL filings enhance informational efficiency? Early evidence from post-earnings announcement drift

Keyphrases

• Informational Efficiency 100%
• Post-earnings Announcement Drift 100%
• Lack of Evidence 100%
• XBRL Adoption 100%
• Good News 50%
• Breaking Bad News 50%
• Smallholders 50%
• Stock Market 50%
• Overreaction 50%
• Underreaction 50%
• Observation Period 50%
• EXtensible Business Reporting Language 50%
• Financial Statements 50%
• Financial Data 50%
• Filer 50%
• Securities Commission 50%
• Public Firms 50%
• Financial Crisis 50%
• Market Inefficiency 50%
• Negative Earnings Surprises 50%

Economics, Econometrics and Finance

• Investors 100%
• Earnings Announcement 100%
• Informational Efficiency 100%
• Financial Crisis 50%
• Financial Statement 50%
• Financial Data 50%