Does Search‐Facilitating Technology Improve the Transparency of Financial Reporting?

@inproceedings{Hodge2004DoesST,
  title={Does Search‐Facilitating Technology Improve the Transparency of Financial Reporting?},
  author={Frank D. Hodge and Jane A. Kennedy and Laureen A. Maines},
  year={2004}
}
XBRL (eXtensible Business Reporting Language) is an emerging technology that facilitates directed searches and simultaneous presentation of related financial statement and footnote information. We investigate whether using an XBRL-enhanced search engine helps nonprofessional financial statement users acquire and integrate related financial information when making an investment decision. We conduct our investigation in the context of recognition versus disclosure of stock option compensation… CONTINUE READING

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