References
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- Chasan, E. 2015. “Big Number.” Wall Street Journal, November 17, 2015, B.4.
- Chen, G., and J. Zhou. 2019. “XBRL Adoption and Systematic Information Acquisition via EDGAR.” Journal of Information Systems 33 (2):23–43. doi:https://doi.org/10.2308/isys-52140
- Cong, Y., H. Du, and M. A. Vasarhelyi. 2018. “Are XBRL Files Being Accessed? Evidence from the SEC EDGAR Log File Dataset.” Journal of Information Systems 32 (3):23–9. doi:https://doi.org/10.2308/isys-51885
- Harris, T. S., and S. G. Morsfield. 2012. “An Evaluation of the Current State and Future of XBRL and Interactive Data for Investors and Analysts.” Tech. Rep., Columbia Business School.
- Loughran, T., and B. McDonald. 2017. “The Use of EDGAR Filings by Investors.” Journal of Behavioral Finance 18 (2):231–48. doi:https://doi.org/10.1080/15427560.2017.1308945
- Pinsker, R., and S. Li. 2008. “Costs and Benefits of XBRL Adoption: Early Evidence.” Communications of the ACM 51 (3):47–50. doi:https://doi.org/10.1145/1325555.1325565
- SEC. 2004. “XBRL Voluntary Financial Reporting Program on the EDGAR System.” https://www.sec.gov/rules/final/33-8529.htm (Final Rule)
- SEC. 2009. “Interactive Data to Improve Financial Reporting.” Securities Exchange Commission. https://www.sec.gov/rules/final/2009/33-9002.pdf (Final Rule)